Internal Revenue Bulletins  

May 21, 2001

Internal Revenue Bulletin No. 2001-21

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.


Ct. D. 2069(PDF, 41K)
Pass-thru of items to shareholders. The Supreme Court has concluded that excluded discharge of indebtedness is an "item of income" and is therefore subject to pass-through to shareholders under section 1366 of the Code. Gitlitz et al. v. Commissioner of Internal Revenue.


Announcement 2001-60(PDF, 18K)
A list is given of organizations now classified as private foundations.


Announcement 2001-54(PDF, 12K)
The Service announces that an updated edition of Publication 538, Accounting Periods and Methods (revised April 2001), is now available.

Announcement 2001-55(PDF, 20K)
This document contains corrections to final regulations (T.D. 8881, 2000-23 I.R.B. 1158) relating to withholding of tax on certain U.S. source income paid to foreign persons and related requirements governing the collection, deposit, refunds, and credits of withheld amounts under sections 1461 through 1463 of the Code.

Announcement 2001-56(PDF, 15K)
This document contains corrections to final regulations (T.D. 8929, 2001-10 I.R.B. 756) providing guidance on methods of accounting for long-term contracts.

Rev. Proc. 2001-32(PDF, 284K)
Magnetic media; electronic filing; 2001 form specifications. Specifications are set forth for the magnetic or electronic filing of 2001 Forms 1098, 1099, 5498, and W-2G. Rev. Proc. 2000-25 superseded.

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