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
Notice 2001-27(PDF, 39K)
Dealer in securities futures contracts. This notice solicits comments on the criteria that should be used to determine whether a taxpayer is a "dealer" in securities futures contracts (or options on such contracts) for purposes of section 1256(g)(9)(B) of the Code.
REG-105801-00(PDF, 100K)
Proposed regulations under section 263(g) of the Code provide guidance on capitalization of interest and carrying charges that are properly allocable to personal property that is part of a straddle. An amendment to section 1.1092(d)-1 is also proposed to clarify the status of contingent payment debt instruments. A public hearing is scheduled for May 22, 2001.
REG-107175-00(PDF, 39K)
Proposed regulations under section 1031 of the Code will affect the eligibility of certain persons to serve as escrow holders of qualified escrow accounts, trustees of qualified trusts, or as qualified intermediaries. The proposed regulations amend the regulation defining a disqualified person for like-kind exchanges to take into account changes in the banking industry brought about by the enactment of the Gramm-Leach-Bliley Act in 1999. A public hearing is scheduled for June 5, 2001.
T.D. 8942(PDF, 65K)
REG-107186-00(PDF, 41K)
Temporary and proposed regulations under sections 6041, 6050S, 6051, and 6714 of the Code relate to the voluntary electronic furnishing of payee statements to individuals for whom Forms W-2, 1098-E, and 1098-T are filed. A public hearing on the proposed regulations is scheduled for June 4, 2001.
Rev. Rul. 2001-15(PDF, 47K)
Election in respect of losses attributable to a disaster. This ruling lists the areas declared by the President to qualify as major disaster or emergency areas during 2000 under the Disaster Relief and Emergency Assistance Act.
Rev. Rul. 2001-16(PDF, 39K)
Interest rates; underpayments and overpayments. The rate of interest determined under section 6621 of the Code for the second calendar quarter of 2001, beginning April 1, 2001, will be 8 percent for overpayments (7 percent in the case of a corporation), 8 percent for underpayments, and 10 percent for large corporate underpayments. The rate of interest paid on the portion of a corporate overpayment exceeding $10,000 will be 5.5 percent.
T.D. 8938(PDF, 32K)
This T.D. removes temporary regulations (T.D. 7530, 1978-1 C.B. 92) under section 367(c) of the Code that are no longer necessary and, as a result, may be misleading. The corresponding proposed regulations are also being withdrawn by LR-230-76 in this Bulletin.
EMPLOYEE PLANS
Notice 2001-28(PDF, 27K)
Weighted average interest rate update. The weighted average interest rate for March 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-109481-99(PDF, 51K)
Proposed regulations under section 417 of the Code relate to the special rule added by section 1451 of the Small Business Job Protection Act of 1996 which permits the required written explanation of certain annuity benefits to be provided by qualified retirement plans after the annuity starting date.
EMPLOYMENT TAX
T.D. 8942(PDF, 65K)
REG-107186-00(PDF, 41K)
Temporary and proposed regulations under sections 6041, 6050S, 6051, and 6714 of the Code relate to the voluntary electronic furnishing of payee statements to individuals for whom Forms W-2, 1098-E, and 1098-T are filed. A public hearing on the proposed regulations is scheduled for June 4, 2001.
ADMINISTRATIVE
Announcement 2001-28(PDF, 31K)
This announcement contains corrections to proposed regulations (REG-106702-00, 2001-4 I.R.B. 424) regarding the determination of basis of a partner's interest.
Notice 2001-25(PDF, 38K)
This notice provides a method for transferring the estimated tax payments made by an electing small business trust (ESBT) to the account of the deemed owner of the ESBT. The estimated tax payments made by the trust will be treated as a payment of estimated tax made by the deemed owner of the ESBT on Janaury 15, 2001. For purposes of the annualized income installment method of section 6654(d)(2)(B) of the Code, the deemed owner may take into account, as of the last day of the deemed owner's 2000 taxable year, all S corporation items allocable to stock held by the ESBT.
Notice 2001-26(PDF, 33K)
This notice allows electing section 645 trusts to use the reporting method described in Rev. Proc. 98-13, 1998-1 C.B. 370, or the reporting method described in sections 1.645-1(d)(i) and (ii)(A) of the proposed regulations.
LR-230-76(PDF, 32K)
This document withdraws proposed regulations under section 367(c) of the Code that correspond to temporary regulations that are also being removed by T.D. 8938 in this Bulletin. These regulations are being removed because they are no longer necessary and, as a result, may be misleading.
REG-106446-98(PDF, 110K)
Proposed regulations under section 6015 of the Code provide guidance to married taxpayers who elected to file a joint return and are seeking relief from joint and several liability. A public hearing is scheduled for May 30, 2001.
T.D. 8942(PDF, 65K)
REG-107186-00(PDF, 41K)
Temporary and proposed regulations under sections 6041, 6050S, 6051, and 6714 of the Code relate to the voluntary electronic furnishing of payee statements to individuals for whom Forms W-2, 1098-E, and 1098-T are filed. A public hearing on the proposed regulations is scheduled for June 4, 2001.
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