Internal Revenue Bulletins  

October 22, 2001

Internal Revenue Bulletin No. 2001-43

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 2001-101(PDF, 18K)
This document informs issuers of tax-exempt bonds that, effective immediately, the Service will put into effect procedures to provide relief to issuers affected by the September 11, 2001, terrorist attack. Affected issuers are provided additional time to file forms required under section 149(e) of the Code and to make payments required under section 148(f) of the Code.

REG-107151-00(PDF, 32K)
Proposed regulations under section 1041 of the Code relate to the tax treatment of certain redemptions, during marriage or incident to divorce, of stock owned by a spouse or former spouse. A public hearing is scheduled for December 14, 2001.

Rev. Rul. 2001-50(PDF, 18K)
Built-in gains tax. The built-in gains tax under section 1374 of the Code will not apply to the timber, coal, and domestic iron ore transactions described in the four situations in the ruling.

T.D. 8965(PDF, 132K)
Final regulations under sections 6221 through 6233 of the Code implement the unified partnership audit procedures.


Announcement 2001-103(PDF, 18K)
Filing of certain schedules of Form 5500 due October 15, 2001. As a result of the disruption in financial markets caused by the events of September 11, 2001, this announcement provides limited relief from the penalties for failure to file a complete and accurate Schedule B and Schedule R of a Form 5500 that is due on or before October 15, 2001.

Announcement 2001-104(PDF, 12K)
GUST approved opinion letters and advisory letters. This announcement describes the issuance of GUST approved opinion letters and advisory letters in the instance of master & prototype and volume submitter specimen plans and reminds employers of the need to timely adopt their GUST approved plans.

Notice 2001-65(PDF, 9K)
Weighted average interest rate update. The weighted average interest rate for October 2001 and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code are set forth.


Announcement 2001-105(PDF, 21K)
A list is provided of organizations now classified as private foundations.


Rev. Proc. 2001-51(PDF, 11K)
Section 1374 rulings. This procedure modifies Rev. Proc. 2001-3 (2001-1 I.R.B. 111) by removing section 5.06 from the No-Rule list. This concerns the application of section 1374 of the Code to certain timber, coal, and domestic iron ore transactions. Rev. Proc. 2001-3 modified.

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