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.

Announcement 2001-26(PDF, 8K)
This document contains corrections to final regulations (T.D. 8913, 2001-3 I.R.B. 300) providing guidance on recognition of gain on certain distributions of stock or securities.

Notice 2001-21(PDF, 9K)
Low-income housing tax credit. This notice reproduces the proper population figures to be used for determining the 2001 calendar year population-based component of the state housing credit ceiling under section 42(h) of the Code and the 2001 calendar year volume cap under section 146 of the Code.

REG-106030-98(PDF, 75K)
Proposed regulations under sections 863(a), (d), and (e) of the Code provide rules for sourcing income of U.S. and foreign persons from space and ocean activity and from communications activity. A public hearing is scheduled for March 28, 2001.

Rev. Rul. 2001-12(PDF, 13K)
Federal rates; adjusted federal rates; adjusted federal long-term rate; and the long-term exempt rate. For purposes of sections 382, 1274, 1288, and other sections of the Code, tables set forth the rates for March 2001.

T.D. 8927(PDF, 26K)
Final regulations under section 985 of the Code relate to U.S. taxpayers operating, investing, or otherwise conducting business in the currencies of certain European countries that replace their national currencies with a single, multinational currency called the euro. These regulations provide rules relating to adjustments required for qualified business units operating in such currencies and rules relating to the tax effect of holding such currencies, or financial instruments or contracts denominated in such currencies.

T.D. 8932(PDF, 29K)
Final regulations under section 7502 of the Code extend the timely-mailing-treated-as-timely-filing rule to electronically filed documents. The regulations also provide that under certain circumstances a claim for credit or refund made on a late-filed original tax return will be treated as filed on the postmark date for purposes of determining the timeliness of the claim.

T.D. 8933(PDF, 63K)
Final regulations under section 132(f) of the Code provide guidance on qualified transportation fringe benefits (vanpooling, transit passes, and qualified parking) provided by employers to their employees. Notice 94-3 modified. Announcement 2000-78 obsolete.

T.D. 8937(PDF, 10K)
Final regulations under section 367(b) of the Code address distributions with respect to, or a disposition of, certain stock that was subject to prior temporary regulations under section 367(b).

Notice 2001-20(PDF, 4K)
Weighted average interest rate update. The weighted average interest rate for February 2001 and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code are set forth.

REG-130481-00(PDF, 130K)
REG-130477-00(PDF, 130K)
Proposed regulations under sections 457 and 403(b) of the Code provide comprehensive rules for determining required minimum distributions for qualified plans, tax-sheltered annuities, and individual retirement plans. This is the corrected version of the proposed regulations published in the Federal Register on January 17, 2001. A public hearing is scheduled for June 1, 2001.

Announcement 2001-22(PDF, 11K)
Advance valuation of art. This announcement informs taxpayers who wish to request from the Service a Statement of Value under Rev. Proc. 96-15, 1996-1 C.B. 627, for use in substantiating the value of art for income, estate, and gift tax purposes of a change of address for submission of such requests. Rev. Proc. 96-15 modified.

Announcement 2001-25(PDF, 10K)
This document contains corrections to Rev. Proc. 2001-3, 2001-1 I.R.B. 111, relating to issues on which the Service will not issue letter rulings or determination letters.

Announcement 2001-27(PDF, 7K)
Proposed regulations (REG-116048-99, 2000-6 I.R.B. 584) that relate to an election available to certain taxpayers under section 367(b) of the Code are withdrawn. The withdrawal corresponds to the upcoming expiration of the availability of the election.

REG-111835-99(PDF, 137K)
Proposed regulations relate to practice before the Internal Revenue Service (Circular 230). These regulations would affect individuals who are eligible to practice before the Service. The proposed modifications would clarify the general standards of practice before the Service and would modify the standards for providing advice regarding tax shelters. A public hearing is scheduled for May 2, 2001.

REG-126100-00(PDF, 21K)
Guidance is provided on the reporting requirements for interest on deposits maintained at the U.S. office of certain financial institutions and paid to nonresident alien individuals. These proposed regulations affect persons making payments of interest with respect to such a deposit. A public hearing is scheduled for March 21, 2001.