Internal Revenue Bulletins  

November 05, 2001

Internal Revenue Bulletin No. 2001-45

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. 2001-52(PDF, 13K)
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 November 2001.


Announcement 2001-109(PDF, 20K)
Revision of Forms 5300, 5307, 5309, 6406, and Schedule Q (Form 5300). The 2001 revisions of application forms used to request certain determination letters are now available on the IRS Web Site.

REG-142499-01(PDF, 57K)
Catch-up contributions for individuals age 50 or over. Proposed regulations under section 414(v) of the Code provide guidance concerning the requirements for retirement plans providing catch-up contributions for individuals age 50 or over. A public hearing is scheduled for February 21, 2002.

Rev. Rul. 2001-51(PDF, 43K)
Limitations on benefits and contributions. This ruling provides guidance on the limitations under section 415 of the Code, as amended by the Economic Growth and Tax Relief Reconciliation Act of 2001. Rev. Rul. 98-1 modified.

T.D. 8966(PDF, 38K)
Final regulations under section 125 of the Code relate to the effect of the Family and Medical Leave Act on the operation of cafeteria plans.


Announcement 2001-110(PDF, 13K)
Northwest Childrens Institute of Seattle, WA, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code.


Announcement 2001-111(PDF, 18K)
The Service invites comments from the public on issues that the IRS may address in proposed regulations (REG-143219-01) relating to claims for credit or refund of the gasoline tax.


Notice 2001-70(PDF, 13K)
Additional disaster relief for taxpayers on account of the September 11, 2001, terrorist attack; depreciation, mid-quarter convention relief. This notice announces that the Treasury Department and the IRS intend to issue regulations permitting taxpayers to elect not to apply the mid-quarter convention rules contained in section 168(d)(3) of the Code to certain property placed in service in the tax year that includes September 11, 2001. This notice also provides guidance on making the election before regulations are issued.

Rev. Proc. 2001-50(PDF, 1.2M)
Rules and specifications for private printing of substitute forms. This procedure provides requirements for reproducing paper substitutes and for furnishing substitute recipient statements for Forms 1096, 1098, 1099, 5498, W-2G, and 1042-S. It will be reproduced as the next revision of Publication 1179. Rev. Proc. 2000-28 superseded.

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