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.
Rev. Proc. 2001-37(PDF, 44K)
This procedure provides guidance to taxpayers regarding certain elections made pursuant to the FSC Repeal and Extraterritorial Income Exclusion Act of 2000 ("the Act"). Specifically, this revenue procedure includes guidance with respect to the election to exclude gross receipts from foreign trading gross receipts under section 942(a)(3) of the Code, the election (and revocation of such election) by a foreign corporation to be treated as a domestic corporation under section 943(e)(1) of the Code, and the election (and revocation of such election) by a taxpayer to apply the extraterritorial income exclusion in lieu of the foreign sales corporation ("FSC") provisions to certain transactions under section 5(c)(2) of the Act.
Rev. Rul. 2001-26(PDF, 35K)
Two-step stock acquisitions. Certain two-step stock acquisitions comprised of a tender offer and a merger qualify as reorganizations under sections 368(a)(1)(A) and 368(a)(2)(E) of the Code.
Rev. Rul. 2001-27(PDF, 38K)
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 June 2001.
T.D. 8945(PDF, 32K)
Final regulations under section 4081 of the Code revise the rules relating to taxable fuel measurement. Notice 2000-33 obsolete.
Announcement 2001-59(PDF, 25K)
This document contains corrections to Rev. Proc. 2001-26 (2001-17 I.R.B. 1093) relating to the general rules and specifications for the private printing of substitute Forms W-2 and W-3.
Notice 2001-34(PDF, 90K)
Annual accounting periods; approval. This notice provides a proposed revenue procedure that, when finalized, will provide the procedures under section 442 of the Code to establish a business purpose and request the approval of the Commissioner to adopt, change, or retain a taxpayer's annual accounting period.
Notice 2001-35(PDF, 69K)
Annual accounting periods; automatic approval. This notice provides a proposed revenue procedure that, when finalized, will provide the procedures for certain partnerships, S corporations, electing S corporations, and personal service corporations to obtain automatic approval of the Commissioner to adopt, change, or retain their annual accounting periods.
Rev. Proc. 2001-33(PDF, 36K)
Appeal of dyed fuel and refusal penalties. This procedure explains how to request an appeal of the penalties imposed by section 6715 of the Code, relating to the misuse of dyed diesel fuel and kerosene, and by sections 4083(c)(3) and 7342 of the Code, relating to the refusal to admit entry for purposes of inspecting facilities and equipment and taking and removing fuel samples.
Rev. Proc. 2001-36(PDF, 35K)
This procedure grants automatic permission for certain securities partnerships to aggregate the built-in gains and losses from contributed property for purposes of making allocations under section 704(c) of the Code.
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