Internal Revenue Bulletins  

December 26, 2001

Internal Revenue Bulletin No. 2001-52

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.


Notice 2001-76(PDF, 42K)
Proposed revenue procedure regarding the cash method. This notice provides a proposed revenue procedure under section 446 of the Code that would permit the eligible trades or businesses of qualifying taxpayers to use the cash method of accounting as described in the procedure.

Notice 2001-82(PDF, 25K)
This notice extends the safe harbor provisions of Notice 88-129 under section 118 of the Code to include transfers of interties from non-Qualifying Facilities and certain other transactions. Notices 88-129 and 90-60 amplified and modified.

Rev. Proc. 2001-59(PDF, 32K)
Cost-of-living adjustments for 2002. This procedure provides cost-of-living adjustments for the tax rate tables for individuals, estates, and trusts, the standard deduction amounts, the personal exemption, and several other items that use the adjustment method provided for the tax rate tables. The Service also provides the adjustment for eligible long-term care premiums and another item that uses the adjustment method provided for eligible long-term care premiums.

Rev. Rul. 2001-63(PDF, 23K)
Interest rates; underpayments and overpayments. The rate of interest determined under section 6621 of the Code for the calendar quarter beginning January 1, 2002, will be 6 percent for overpayments (5 percent in the case of a corporation), 6 percent for underpayments, and 8 percent for large corporate underpayments. The rate of interest paid on the portion of a corporate overpayment exceeding $10,000 will be 3.5 percent.


Notice 2001-80(PDF, 8K)
Weighted average interest rate update. The weighted average interest rate for December 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 2001-123(PDF, 15K)
A list is provided of organizations now classified as private foundations.

Notice 2001-81(PDF, 29K)
This notice provides guidance regarding recordkeeping, reporting, and other requirements applicable to qualified tuition programs described in section 529 of the Code.


Notice 2001-83(PDF, 12K)
This notice provides tables that show the amount of an individual's income that is exempt from a notice of levy used to collect delinquent tax in 2002.


Announcement 2001-124(PDF, 15K)
This announcement provides additional disaster relief for partners, shareholders, and beneficiaries of affected taxpayers as defined in Notice 2001-61 (2001-40 I.R.B. 305). This announcement modifies and expands the relief granted by Announcement 2001-117 (2001-49 I.R.B. 567).

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