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.
This document withdraws proposed regulations (LR-107-84, 1984-2 C.B. 902) under section 341 of the Code that relate to collapsible corporations and proposed regulations (LR-97-79, 1984-2 C.B. 821) under section 1502 of the Code that relate to corporations filing consolidated income tax returns.
Rev. Rul. 2001-35(PDF, 14K)
LIFO; price indexes; department stores. The May 2001 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, May 31, 2001.
T.D. 8951(PDF, 25K)
Final regulations under section 6323 of the Code set forth limited circumstances under which the Service may withdraw a notice of federal tax lien. The regulations provide procedures for requesting the withdrawal of a notice and the notification of credit agencies, financial institutions, and creditors.
T.D. 8953(PDF, 24K)
Final regulations under section 32 of the Code provide guidance to taxpayers who have been denied the earned income credit (EIC) as a result of the deficiency procedures and who wish to claim the EIC in a subsequent year.
Rev. Rul. 2001-30(PDF, 19K)
Nondiscrimination; cross-testing. This ruling describes specific conditions that a defined contribution plan allocation must meet to be treated as a defined benefit replacement allocation under section 1.401(a)(4)-8(b) of the regulations.
T.D. 8954(PDF, 67K)
Final regulations under section 401(a)(4) of the Code prescribe conditions under which certain defined contribution retirement plans (sometimes referred to as "new comparability" plans) can comply with applicable nondiscrimination requirements based on plan benefits rather than plan contributions.
Announcement 2001-76(PDF, 18K)
A list is provided of organizations now classified as private foundations.
T.D. 8952(PDF, 22K)
Final regulations under section 6302 of the Code permanently remove as authorized depositaries the twelve Federal Reserve banks and their approximately two dozen branches.
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