Internal Revenue Bulletins  

August 06, 2001

Internal Revenue Bulletin No. 2001-32

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. Rul. 2001-33(PDF, 14K)
Mutual life insurance companies; differential earnings rate. The differential earnings rate for 2000 and the recomputed differential earnings rate for 1999 are set forth for use by mutual life insurance companies to compute their income tax liabilities for 2000.

Rev. Rul. 2001-36(PDF, 11K)
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 August 2001.

Rev. Rul. 2001-37(PDF, 12K)
Low-income housing credit; satisfactory bond; "bond factor" amounts for the period July through September 2001. This ruling announces the monthly bond factor amounts to be used by taxpayers who dispose of qualified low-income buildings or interests therein during the period July through September 2001.

T.D. 8955(PDF, 76K)
Final regulations under section 679 of the Code relate to transfers of property by U.S. persons to foreign trusts having one or more beneficiaries. In addition, the regulations revise section 1.958-1, direct and indirect ownership of stock, and amend section 1.958-2, constructive ownership of stock.

T.D. 8956(PDF, 47K)
Final regulations under section 684 of the Code relate to the recognition of gain on certain transfers to certain foreign trusts and estates. The regulations affect United States persons who transfer appreciated property to foreign trusts and estates. In addition, the regulations explain the application of section 684 and provide certain exceptions to the general rule of gain recognition.


Announcement 2001-82(PDF, 12K)
This announcement provides an alternative model amendment for proposed regulations (REG-130477-00 and REG-130481-00, 2001-11 I.R.B. 865) under section 401 of the Code, which certain qualified plan sponsors may adopt if they began making required minimum distributions for 2001 based on proposed regulations published in 1987.

Notice 2001-46(PDF, 12K)
Nonapplication of nondiscrimination rules; certain church and governmental plans. This notice extends the relief relating to the application of nondiscrimination rules for certain church and governmental retirement plans. Notice 2001-9 modified.

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