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 2001-79(PDF, 14K)
A list is provided of organizations now classified as private foundations.
Ct. D. 2070(PDF, 48K)
FICA and FUTA taxes. The Supreme Court has concluded that, under sections 3111 and 3301 of the Code, back wages are subject to FICA and FUTA taxes by reference to the year the wages are in fact paid. United States v. Cleveland Indians Baseball Co.
Announcement 2001-80(PDF, 14K)
The Service announces a reduction in the backup withholding rate under section 3406(a)(1) of the Code on reportable payments paid after August 6, 2001. The announcement also provides a listing of tax products that will be revised to reflect the reduced rate.
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