Internal Revenue Bulletins  

May 07, 2001

Internal Revenue Bulletin No. 2001-19

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.


Notice 2001-33(PDF, 21K)
Electricity produced from certain renewable resources; calendar year 2001 inflation adjustment factor and reference prices. This notice announces the calendar year 2001 inflation adjustment factor and reference prices for the renewable electricity production credit under section 45 of the Code.

Rev. Proc. 2001-27(PDF, 35K)
Section 911(d)(4) waiver. Guidance is provided to individuals who fail to meet the eligibility requirements of section 911(d)(1) of the Code because adverse conditions in a foreign country preclude the individual from meeting those requirements. A current list of countries and the dates those countries are subject to the section 911(d)(4) waiver is provided. Rev. Proc. 2000-14 supplemented.

Rev. Rul. 2001-22(PDF, 30K)
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 May 2001.


Announcement 2001-46(PDF, 30K)
A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code.

Announcement 2001-47(PDF, 40K)
A list is provided of organizations now classified as private foundations.


Announcement 2001-48(PDF, 26K)
The Service announces the availability of two new forms and their instructions. Form 720-TO, Terminal Operator Report, and Form 720-CS, Carrier Summary Report, are information returns that will be used by terminal operators and carriers to report their monthly receipts and disbursements of liquid products.


Rev. Proc. 2001-28(PDF, 48K)
Rulings; leveraged leasing transactions. This procedure provides guidelines that the Service will use for advance ruling purposes in determining whether certain transactions purporting to be leases of property are, in fact, leases for federal income tax purposes. Rev. Procs. 75-21, 76-30, and 79-48 modified and superseded.

Rev. Proc. 2001-29(PDF, 40K)
Rulings; leveraged leasing transactions; information and representations. This procedure sets forth the information and representations required to be furnished by tax-payers in requests for advance rulings on leveraged lease transactions within the meaning of Rev. Proc. 2001-28. Rev. Procs. 75-28 and 79-48 modified and superseded.

Rev. Proc. 2001-30(PDF, 33K)
Qualified fuel under section 29(c)(1)(C). This procedure informs the public of the Service's decision to issue private letter rulings, under specified circumstances, regarding whether a solid fuel produced from coal is a qualified fuel under section 29(c)(1)(C) of the Code. Section 5.01 of Rev. Proc. 2001-3 revoked.

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