Internal Revenue Bulletins  

October 29, 2001

Internal Revenue Bulletin No. 2001-44

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.


Ct. D. 2072(PDF, 49K)
Under section 172 of the Code, an affiliated group's product liability loss (PLL) must be figured on a consolidated, single-entity basis, not by aggregating PLLs separately determined company by company. United Dominion Industries, Inc. v. United States.


Announcement 2001-106(PDF, 20K)
Saver's credit; employee plans and individual retirement arrangements. This announcement sets forth frequently asked questions and the related answers about the Saver's Credit described in section 25B of the Code. It also contains examples and a table regarding eligibility for this new nonrefundable credit.


Announcement 2001-108(PDF, 16K)
A list is provided of organizations now classified as private foundations.


Ct. D. 2071(PDF, 68K)
The Compensation Clause of the U.S. Constitution prevents the government from collecting Social Security taxes, but not Medicare taxes, from federal judges who held office before 1983, when Congress extended those taxes to federal employees. United States v. Hatter, et al.


Announcement 2001-93(PDF, 14K)
The Service announces new reporting requirements for employee elective deferral "catch-up" contributions on the 2002 Form W-2. Similar reporting requirements will be addressed in the 2002 Instructions for Forms 1099-R and 5498.

Announcement 2001-107(PDF, 14K)
The Service announces that the Martinsburg Computing Center (MCC) Information Reporting Program Call Site now has a toll-free telephone number.

Notice 2001-66(PDF, 97K)
This notice requests comments on and contains proposed audit guidelines for qualified intermediaries (Qls). These Qls are a key component of the withholding and reporting regulations that became effective on January 1, 2001 (T.D. 8734, 1997-2 C.B. 109 and T.D. 8881, 2000-23 I.R.B. 1158).

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