Internal Revenue Bulletins  

April 09, 2001

Internal Revenue Bulletin No. 2001-14

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 2001-29(PDF, 29K)
The Service announces that supplemental information on short-term Treasury bills for Publication 1212, List of Original Issue Discount Instruments (2000 edition), is available.

Notice 2001-29(PDF, 32K)
Research credit suspension period. This notice provides guidance to corporate taxpayers that file Form 7004 requesting an extension of time to file their income tax return for a taxable year that includes expired research credit suspension periods.

REG-101739-00(PDF, 36K)
Proposed regulations under section 7701 of the Code (the check-the-box regulations) address the applicability of the elective federal tax classification regime to business entities wholly owned by a foreign government and to wholly owned nonbank entities of foreign banks. These regulations also provide that the term "entity" for purposes of section 892(a)(2)(B) of the Code includes a partnership. A public hearing is scheduled for May 16, 2001

REG-104876-00(PDF, 46K)
Proposed regulations under section 706 of the Code provide guidance on determining the taxable year of a partnership with foreign partners. A public hearing is scheduled for June 6, 2001.

REG-107047-00(PDF, 81K)
Proposed regulations under section 1221 of the Code relate to the determination of the character of gain or loss from hedging transactions. A public hearing is scheduled for May 16, 2001.

T.D. 8941(PDF, 87K)
REG-114998-99(PDF, 34K)
Final regulations under section 142(f)(4) of the Code provide rules for making the election to terminate tax-exempt bond financing for certain local furnishers. Temporary and proposed regulations under section 141 of the Code relate to special rules for output facilities. A public hearing on the proposed regulations is scheduled for July 24, 2001.

REG-115560-99(PDF, 44K)
Proposed regulations under section 1092 of the Code concern qualified covered call treatment for equity options with flexible terms, equity options with standardized terms, and certain qualifying over-the-counter equity options. A public hearing is scheduled for May 9, 2001.


REG-129608-00(PDF, 40K)
Proposed regulations under section 7476 of the Code set forth new standards for satisfying the notice to interested parties requirement with respect to an application for a determination letter.


Notice 2001-30(PDF, 33K)
This notice provides tax relief under sections 6081, 6161, 6404(h), 6654(e)(3), and 7508A of the Code for taxpayers affected by the Cerro Grande Fire.

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