Internal Revenue Bulletins  

February 05, 2001

Internal Revenue Bulletin No. 2001-06

Links to Official IRS Bulletin Documents listed below are in the Adobe Acrobat PDF Format, and require the appropriate Acrobat Reader to view and/or print.

INCOME TAX

T.D. 8924(PDF, 20K)
REG-106791-00(PDF, 16K)
Temporary, final, and proposed regulations under section 301 of the Code relate to the assumption of liabilities in certain corporate transactions. A public hearing on the proposed regulations is scheduled for May 31, 2001.

T.D. 8919(PDF, 20K)
REG-119352-00(PDF, 17K)
Temporary and proposed regulations provide guidance under section 1502 of the Code regarding the time for filing an application for a tentative carry back adjustment by consolidated groups and by certain new members of consolidated groups. A public hearing on the proposed regulations is scheduled for April 26, 2001.

T.D. 8922(PDF, 35K)
REG-121928-98(PDF, 16K)
Temporary and proposed regulations provide guidance relating to the recovery of attorney's fees and other costs where a qualified offer has been made under section 7430 of the Code. A public hearing on the proposed regulations is scheduled for May 23, 2001.

Rev. Rul. 2001-6(PDF, 23K)
Deductibility of payments in redemption of stock held by an employee stock ownership plan (ESOP). Payments in redemption of stock held by an ESOP that are used to make distributions to terminating ESOP participants are not deductible and do not constitute "applicable dividends" under section 404(k)(1) of the Code.

T.D. 8923(PDF, 32K)
Final regulations under sections 170, 2055, and 2522 of the Code relate to the definition of a guaranteed annuity interest and a unitrust interest for purposes of the gift, estate, and income tax charitable deductions.

T.D. 8925(PDF, 52K)
Final regulations under section 708 of the Code clarify the tax consequences of partnership mergers and divisions.

T.D. 8926(PDF, 30K)
Final regulations under sections 643 and 664 of the Code modify the application of rules governing the character of certain distributions from charitable remainder trusts.

EMPLOYEE PLANS

Announcement 2001-12(PDF, 25K)
This announcement responds to commonly asked questions regarding the rules for determining the GUST remedial amendment period for employers who use M&P or volume submitter specimen plans.

REG-116468-00(PDF, 24K)
Proposed regulations under section 420(c)(3) of the Code clarify the circumstances under which an employer is considered to have significantly reduced retiree health coverage during the cost maintenance period. A public hearing is scheduled for March 15, 2001.

ESTATE & GIFT TAX

T.D. 8923(PDF, 32K)
Final regulations under sections 170, 2055, and 2522 of the Code relate to the definition of a guaranteed annuity interest and a unitrust interest for purposes of the gift, estate, and income tax charitable deductions.

EMPLOYMENT TAX

Notice 2001-14(PDF, 22K)
Application of employment taxes to statutory options. This notice provides notice of intent to issue guidance regarding an employer's income tax withholding obligations upon a disposition of stock acquired by an individual pursuant to the exercise of a statutory option. This notice also provides notice of intent to issue administrative guidance clarifying cur-rent law as to the application of employment taxes upon an exercise of a statutory option. Public comments about the anticipated guidance must be submitted by May 7, 2001. Rev. Rul. 7152 obsolete. Notice 8749 modified.

ADMINISTRATIVE

Notice 2001-13(PDF, 21K)
This notice announces the extension of the Comprehensive Case Resolution pilot program, which was announced in Notice 200043, 200035 I.R.B. 209, and under which large business taxpayers may request resolution of all years they have open under examination by the Large and Mid-Size Business Division, in Appeals, and in docketed status before the United States Tax Court, through an Internal Revenue Service team process.

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