| Announcements |
Bulletin |
Date of IRB |
 |
| Announcement 2001-124(PDF, 15K) |
IRB #2001-52(HTML) |
Dec. 26, 2001 |
| 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). |
| Announcement 2001-123(PDF, 15K) |
IRB #2001-52(HTML) |
Dec. 26, 2001 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2001-122(PDF, 13K) |
IRB #2001-51(HTML) |
Dec. 17, 2001 |
| Extension of time for filing forms described in Announcement 2001-77. This announcement extends through March 31, 2002, the cut-off date for the use of the prior revision of certain forms used to apply for determination letters on the tax-qualified status of employee benefit plans described in section I.G. of Announcement 2001-77 (2001-30 I.R.B. 83). |
| Announcement 2001-121(PDF, 11K) |
IRB #2001-50(HTML) |
Dec. 10, 2001 |
| This document withdraws proposed regulations (REG-106186-98, 2000-23 I.R.B. 1226) relating to certain corporate reorganizations involving disregarded entities. December 10, 2001 2001-50 I.R.B. |
| Announcement 2001-120(PDF, 19K) |
IRB #2001-50(HTML) |
Dec. 10, 2001 |
| Saver's credit; employee plans and individual retirement arrangements. This announcement repeats in Spanish the notice to employees portion of Announcement 2001-106 (2001-44 I.R.B. 416), which pertains to the Saver's Credit described in section 25B of the Code and the eligibility for this new nonrefundable credit. |
| Announcement 2001-119(PDF, 12K) |
IRB #2001-50(HTML) |
Dec. 10, 2001 |
| Luxembourg Treaty election. The mutual agreement between the United States and Luxembourg on the interpretation of the transition rules in the income tax treaty that entered into force on December 20, 2000, is set forth. |
| Announcement 2001-118(PDF, 16K) |
IRB #2001-48(HTML) |
Nov. 26, 2001 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2001-117(PDF, 10K) |
IRB #2001-49(HTML) |
Dec. 3, 2001 |
| This announcement provides relief to partners, shareholders, or beneficiaries of passthrough entities that had income tax returns due on or after September 11, 2001, and on or before November 2, 2001. |
| Announcement 2001-116(PDF, 11K) |
IRB #2001-48(HTML) |
Nov. 26, 2001 |
| The Fourteenth Annual Institute on Current Issues in International Taxation, jointly sponsored by the Internal Revenue Service and The George Washington University, will be held on December 13 and 14, 2001, at the J.W. Marriott Hotel in Washington, D.C. |
| Announcement 2001-115(PDF, 10K) |
IRB #2001-48(HTML) |
Nov. 26, 2001 |
| The Service announces the availability of new Form 8038-R, Request for Recovery of Overpayments Under Arbitrage Rebate Provisions. This form replaces the procedures of Rev. Proc. 92-83. (1992-2 C.B. 487). |
| Announcement 2001-114 (PDF, 16K) |
IRB #2001-47(HTML) |
Nov. 19, 2001 |
| The Service announces the availability of the new Form 1042-T, Annual Summary and Transmittal of Forms 1042-S. This form is used by filers of paper Forms 1042-S. |
| Announcement 2001-113(PDF, 16K) |
IRB #2001-46(HTML) |
Nov. 13, 2001 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2001-112(PDF, 13K) |
IRB #2001-46(HTML) |
Nov. 13, 2001 |
| This announcement clarifies that, as a result of economic disruptions from the September 11, 2001, terrorist attacks, the Service will permit the redesignation of estimated income tax payments as tax deposits to satisfy obligations to deposit employment taxes and withheld income taxes. |
| Announcement 2001-111(PDF, 18K) |
IRB #2001-45(HTML) |
Nov. 5, 2001 |
| 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. |
| Announcement 2001-110(PDF, 13K) |
IRB #2001-45(HTML) |
Nov. 5, 2001 |
| Northwest Childrens Institute of Seattle, WA, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code. |
| Announcement 2001-109(PDF, 20K) |
IRB #2001-45(HTML) |
Nov. 5, 2001 |
| 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. |
| Announcement 2001-108(PDF, 16K) |
IRB #2001-44(HTML) |
Oct. 29, 2001 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2001-107(PDF, 14K) |
IRB #2001-44(HTML) |
Oct. 29, 2001 |
| The Service announces that the Martinsburg Computing Center (MCC) Information Reporting Program Call Site now has a toll-free telephone number. |
| Announcement 2001-106(PDF, 20K) |
IRB #2001-44(HTML) |
Oct. 29, 2001 |
| 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 2001-105(PDF, 21K) |
IRB #2001-43(HTML) |
Oct. 22, 2001 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2001-104(PDF, 12K) |
IRB #2001-43(HTML) |
Oct. 22, 2001 |
| 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. |
| Announcement 2001-103(PDF, 18K) |
IRB #2001-43(HTML) |
Oct. 22, 2001 |
| 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 2001-102(PDF, 20K) |
IRB #2001-42(HTML) |
Oct. 15, 2001 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2001-101(PDF, 18K) |
IRB #2001-43(HTML) |
Oct. 22, 2001 |
| 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. |
| Announcement 2001-100(PDF, 19K) |
IRB #2001-41(HTML) |
Oct. 9, 2001 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2001-99(PDF, 12K) |
IRB #2001-42(HTML) |
Oct. 15, 2001 |
| For purposes of the Archer MSA pilot program under section 220(j)(2) of the Code, 2001 is not a cut-off year. |
| Announcement 2001-98(PDF, 8K) |
IRB #2001-41(HTML) |
Oct. 9, 2001 |
| This announcement advises taxpayers who file Form 720, Quarterly Federal Excise Tax Return, of the revised filing and deposit requirements effective for calendar quarters beginning after September 30, 2001. |
| Announcement 2001-97(PDF, 14K) |
IRB #2001-40(HTML) |
Oct. 1, 2001 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2001-96(PDF, 13K) |
IRB #2001-41(HTML) |
Oct. 9, 2001 |
| The Service has issued a new form to be used by sponsors of prototype simplified employee pensions (SEPs) and prototype SIMPLE IRA plans to apply for opinion letters on these documents. The new Form 5306-A, Application for Approval of Prototype Simplified Employee Pension (SEP) or Savings Incentive Match Plan for Employees of Small Employers (SIM-PLE IRA Plan), will replace Form 5306-SEP. |
| Announcement 2001-95(PDF, 9K) |
IRB #2001-39(HTML) |
Sept. 24, 2001 |
| A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code. |
| Announcement 2001-94(PDF, 20K) |
IRB #2001-39(HTML) |
Sept. 24, 2001 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2001-93(PDF, 14K) |
IRB #2001-44(HTML) |
Oct. 29, 2001 |
| 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 2001-92(PDF, 13K) |
IRB #2001-39(HTML) |
Sept. 24, 2001 |
| This document announces that the reporting of an employee's income arising from the exercise of nonstatutory stock options on Form W-2 in box 12, using Code V, is optional for 2002 Forms W-2. This announcement also requests comments and suggestions as to alternative methods of collecting the information that employers would report in box 12 using Code V. |
| Announcement 2001-91(PDF, 16K) |
IRB #2001-36(HTML) |
Sept. 4, 2001 |
| A payer may rely on a Form W-9, Request for Taxpayer Identification Number and Certification, received from an investment advisor or introducing broker authorized to transmit that form (or an electronic version) as the payee's agent, provided certain conditions are met. |
| Announcement 2001-90(PDF, 11K) |
IRB #2001-35(HTML) |
Aug. 27, 2001 |
| This document contains corrections to final regulations (T.D. 8948, 2001-28 I.R.B. 27) relating to the minimum cost requirement under section 420 of the Code, which permits the transfer of excess assets of a defined benefit pension plan to a retiree health account. |
| Announcement 2001-89(PDF, 16K) |
IRB #2001-38(HTML) |
Sept. 17, 2001 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2001-88(PDF, 14K) |
IRB #2001-36(HTML) |
Sept. 4, 2001 |
| The Service invites comments on proposed changes to the substitute forms requirements for the partner copy of Schedule K-1 (Form 1065) and Schedule K-1 (Form 1065-B). |
| Announcement 2001-87(PDF, 10K) |
IRB #2001-35(HTML) |
Aug. 27, 2001 |
| This announcement informs the public when and where IRS seminars providing tax law and magnetic media/electronic filing information for Forms 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, are being held. The announcement also provides the telephone number and e-mail address that can be used to register and obtain additional information. |
| Announcement 2001-86(PDF, 14K) |
IRB #2001-35(HTML) |
Aug. 27, 2001 |
| This document contains corrections to proposed regulations (REG-106917-99, 2001-27 I.R.B. 4) relating to certain adoptions, changes, and retentions of annual accounting periods. |
| Announcement 2001-85(PDF, 16K) |
IRB #2001-36(HTML) |
Sept. 4, 2001 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2001-84(PDF, 17K) |
IRB #2001-35(HTML) |
Aug. 27, 2001 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2001-83(PDF, 14K) |
IRB #2001-35(HTML) |
Aug. 27, 2001 |
| Employee Plans (EP) determination letters; future of program. The Service invites the public to participate in a dialogue on the long-term future of the EP determination letter program and gives an Internet address to download a white paper that is available to begin that dialogue. |
| Announcement 2001-82(PDF, 12K) |
IRB #2001-32(HTML) |
Aug. 6, 2001 |
| 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. |
| Announcement 2001-81(PDF, 9K) |
IRB #2001-33(HTML) |
Aug. 13, 2001 |
| WorldCare, Inc., of La Mesa, CA, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code. |
| Announcement 2001-80(PDF, 14K) |
IRB #2001-31(HTML) |
July 30, 2001 |
| The Service announces a reduction in the backup withholding rate under section 3406(a)(1) of the Code on reportable payments paid after August 6, 2001. The announcement also provides a listing of tax products that will be revised to reflect the reduced rate. |
| Announcement 2001-79(PDF, 14K) |
IRB #2001-31(HTML) |
July 30, 2001 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2001-78(PDF, 15K) |
IRB #2001-30(HTML) |
July 23, 2001 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2001-77(PDF, 31K) |
IRB #2001-30(HTML) |
July 23, 2001 |
| Qualified plans; determination letters. This announcement describes steps the Service is taking to simplify the application procedures for determination letters on the qualification of pension, profit-sharing, stock bonus, and annuity plans under sections 401(a) and 403(a) of the Code. |
| Announcement 2001-76(PDF, 18K) |
IRB #2001-29(HTML) |
July 16, 2001 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2001-75(PDF, 16K) |
IRB #2001-28(HTML) |
July 9, 2001 |
| This announcement describes the procedures for requesting a waiver from electronic filing for partnerships that are required to electronically file Form 1065, but do not have the necessary software to file all forms and schedules. |
| Announcement 2001-74(PDF, 17K) |
IRB #2001-28(HTML) |
July 9, 2001 |
| This announcement contains revised filing locations for some states for estate, gift, and generation-skipping transfer tax returns. |
| Announcement 2001-73(PDF, 13K) |
IRB #2001-28(HTML) |
July 9, 2001 |
| This document contains a correction to Rev. Proc. 2000-39 (2000-41 I.R.B. 340) relating to business and traveling expenses, and per diem allowances. |
| Announcement 2001-72(PDF, 16K) |
IRB #2001-28(HTML) |
July 9, 2001 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2001-71(PDF, 9K) |
IRB #2001-27(HTML) |
July 2, 2001 |
| A public hearing has been rescheduled for July 25, 2001, on proposed regulations (REG-107186-00, 2001-13 I.R.B. 973) relating to the voluntary electronic furnishing of payee statements on Forms W-2. |
| Announcement 2001-70(PDF, 23K) |
IRB #2001-27(HTML) |
July 2, 2001 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2001-69 (PDF, 14K) |
IRB #2001-27(HTML) |
July 2, 2001 |
| The Service announces the availability of new Form 2290SP, Declaración del Impuesto sobre el Uso de Vehículos Pesados en las Carreteras, and its separate instructions for use by Spanish-speaking taxpayers for filing as of July 1, 2001. This return is used to pay the tax on highway motor vehicles with a taxable gross weight of 55,000 pounds or more. |
| Announcement 2001-68(PDF, 19K) |
IRB #2001-26(HTML) |
June 25, 2001 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2001-67(PDF, 10K) |
IRB #2001-26(HTML) |
June 25, 2001 |
| Wentworth Community Services of Chicago, IL, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code. |
| Announcement 2001-66(PDF, 18K) |
IRB #2001-25(HTML) |
June 18, 2001 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2001-65(PDF, 14K) |
IRB #2001-26(HTML) |
June 25, 2001 |
| The Service announces that an updated edition of Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities (revised June 2001), is now available. |
| Announcement 2001-64(PDF, 9K) |
IRB #2001-25(HTML) |
June 18, 2001 |
| This document provides the schedule for the 2001 IRS Nationwide Tax Forums and the 2001 IRS/SSA Information Reporting Program Seminars. |
| Announcement 2001-63(PDF, 13K) |
IRB #2001-25(HTML) |
June 18, 2001 |
| The Service has revised the Defined Benefit Listing of Required Modifications and Information Package to allow additional options for master and prototype and volume submitter plans with respect to sections 415 and 417 of the Code. |
| Announcement 2001-62(PDF, 6K) |
IRB #2001-24(HTML) |
June 11, 2001 |
| This announcement contains the new address, effective immediately, for filing Form 8264, Application for Registration of a Tax Shelter. |
| Announcement 2001-61(PDF, 31K) |
IRB #2001-22(HTML) |
May 29, 2001 |
| Excess benefit transactions. This document contains notice of a public hearing and submission of outlines of oral comments on proposed regulations (REG-246256-96, 2001-8 I.R.B. 713) relating to excess benefit transactions. The hearing is scheduled for July 31, 2001. Comments must be received by July 10, 2001. |
| Announcement 2001-60(PDF, 18K) |
IRB #2001-21(HTML) |
May 21, 2001 |
| A list is given of organizations now classified as private foundations. |
| Announcement 2001-59(PDF, 25K) |
IRB #2001-23(HTML) |
June 4, 2001 |
| This document contains corrections to Rev. Proc. 2001-26 (2001-17 I.R.B. 1093) relating to the general rules and specifications for the private printing of substitute Forms W-2 and W-3. |
| Announcement 2001-58(PDF, 36K) |
IRB #2001-22(HTML) |
May 29, 2001 |
| FOIA administrative appeals. Authority to respond to FOIA administrative appeals has been transferred to the Chief, Appeals, from the Assistant Chief Counsel (Disclosure & Privacy Law). All FOIA administrative appeals must be filed with the Chief, Appeals, at the address provided in this announcement. |
| Announcement 2001-57(PDF, 39K) |
IRB #2001-20(HTML) |
May 14, 2001 |
| A list is given of organizations now classified as private foundations. |
| Announcement 2001-56(PDF, 15K) |
IRB #2001-21(HTML) |
May 21, 2001 |
| This document contains corrections to final regulations (T.D. 8929, 2001-10 I.R.B. 756) providing guidance on methods of accounting for long-term contracts. |
| Announcement 2001-55(PDF, 20K) |
IRB #2001-21(HTML) |
May 21, 2001 |
| This document contains corrections to final regulations (T.D. 8881, 2000-23 I.R.B. 1158) relating to withholding of tax on certain U.S. source income paid to foreign persons and related requirements governing the collection, deposit, refunds, and credits of withheld amounts under sections 1461 through 1463 of the Code. |
| Announcement 2001-54(PDF, 12K) |
IRB #2001-21(HTML) |
May 21, 2001 |
| The Service announces that an updated edition of Publication 538, Accounting Periods and Methods (revised April 2001), is now available. |
| Announcement 2001-53(PDF, 31K) |
IRB #2001-20(HTML) |
May 14, 2001 |
| This document contains corrections to final regulations (T.D. 8940, 2001-15 I.R.B. 1016) relating to deemed and actual asset acquisitions under sections 338 and 1060 of the Code. |
| Announcement 2001-52(PDF, 27K) |
IRB #2001-20(HTML) |
May 14, 2001 |
| This document contains corrections to proposed regulations (REG-105235-99, 2000-44 I.R.B. 447) relating to the exclusion of gain from the sale or exchange of a taxpayer's principal residence. |
| Announcement 2001-51(PDF, 41K) |
IRB #2001-20(HTML) |
May 14, 2001 |
| This document contains corrections to proposed regulations (REG-116050-99, 2000-48 I.R.B. 520) relating to the carryover of certain tax attributes, such as earnings and profits and foreign income tax accounts, when two corporations combine in a section 367(b) transaction. |
| Announcement 2001-50(PDF, 42K) |
IRB #2001-20(HTML) |
May 14, 2001 |
| This document contains corrections to proposed regulations (REG-126100-00, 2001-11 I.R.B. 862) providing guidance on the reporting requirements for interest on deposits maintained at the U.S. office of certain financial institutions and paid to nonresident alien individuals. |
| Announcement 2001-49(PDF, 34K) |
IRB #2001-20(HTML) |
May 14, 2001 |
| An advance notice of proposed rulemaking invites comments from the public on issues that the IRS may address in regulations relating to the new markets tax credit under section 45D of the Code. Taxpayers (for example, individuals, corporations, partnerships, and investment funds) that make a qualified equity investment in a qualified community development entity that has received a new markets tax credit allocation may claim a five-percent tax credit on the investment amount for each of the first three years and a six-percent tax credit for each of the next four years. |
| Announcement 2001-48(PDF, 26K) |
IRB #2001-19(HTML) |
May 7, 2001 |
| The Service announces the availability of two new forms and their instructions. Form 720-TO, Terminal Operator Report, and Form 720-CS, Carrier Summary Report, are information returns that will be used by terminal operators and carriers to report their monthly receipts and disbursements of liquid products. |
| Announcement 2001-47(PDF, 40K) |
IRB #2001-19(HTML) |
May 7, 2001 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2001-46(PDF, 30K) |
IRB #2001-19(HTML) |
May 7, 2001 |
| A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code. |
| Announcement 2001-45(PDF, 72K) |
IRB #2001-18(HTML) |
April 30, 2001 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2001-44(PDF, 62K) |
IRB #2001-18(HTML) |
April 30, 2001 |
| This document contains a correction to proposed regulations (REG-110374-00, 2001-12 I.R.B. 915) relating to interest-free adjustments with respect to underpayments of employment taxes. |
| Announcement 2001-43(PDF, 67K) |
IRB #2001-18(HTML) |
April 30, 2001 |
| This document contains corrections to final regulations (T.D. 8921, 2001-7 I.R.B. 532) relating to tax treatment of cafeteria plans. |
| Announcement 2001-42(PDF, 28K) |
IRB #2001-18(HTML) |
April 30, 2001 |
| This document contains corrections to proposed regulations (REG-104683-00, 2001-4 I.R.B. 407) relating to the application of section 904 of the Code to income subject to separate limitations and computation of deemed-paid credit under section 902 of the Code. |
| Announcement 2001-41(PDF, 28K) |
IRB #2001-18(HTML) |
April 30, 2001 |
| This document contains corrections to final and temporary regulations (T.D. 8916, 2001-4 I.R.B. 360) relating to Code section 864(e)(5) and 864(e)(6) rules on affiliated group interest and other expense allocation and apportionment and to the section 904(d) foreign tax credit limitation. |
| Announcement 2001-40(PDF, 41K) |
IRB #2001-17(HTML) |
April 23, 2001 |
| This document contains corrections to final regulations (T.D. 8912, 2001–5 I.R.B. 452) relating to the retention of a trust's exempt status for generation-skipping transfer tax purposes in the case of modifications, etc., to a trust. |
| Announcement 2001-39(PDF, 40K) |
IRB #2001-17(HTML) |
April 23, 2001 |
| The Service announces the release, in March 2001, of new Publication 584–B, Business Casualty, Disaster, and Theft Loss Workbook. |
| Announcement 2001-38(PDF, 45K) |
IRB #2001-17(HTML) |
April 23, 2001 |
| This document contains the annual report concerning pre-filing agreements under the Pre-Filing Agreement Program of the Large and Mid-Size Business Division for calendar year 2000. |
| Announcement 2001-37(PDF, 35K) |
IRB #2001-16(HTML) |
April 19, 2001 |
| These regulations delay the effective date, by 60 days, of regulations previously published in T.D. 8931, 2001-7 I.R.B. 542, providing guidance on the HIPAA requirements for group health plans not to establish any rule of eligibility based on a health factor of any individual and not to charge any individual a greater premium or contribution based on a health factor than any similarly situated individual. |
| Announcement 2001-36(PDF, 28K) |
IRB #2001-16(HTML) |
April 19, 2001 |
| A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code. |
| Announcement 2001-35(PDF, 35K) |
IRB #2001-16(HTML) |
April 19, 2001 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2001-34(PDF, 27K) |
IRB #2001-16(HTML) |
April 19, 2001 |
| This announcement sets forth the mutual agreement pur-suant to Article 27 of the U.S.-Republic of Korea Income Tax Convention regarding gains from the disposition of shares of certain Korean real property corporations by U.S. persons. |
| Announcement 2001-33(PDF, 32K) |
IRB #2001-17(HTML) |
April 23, 2001 |
| Request for comments regarding the instructions for Form 990, Return of Organization Exempt From Income Tax, Form 990–EZ, Short Form Return of Organization Exempt From Income Tax, and Form 990–PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation. |
| Announcement 2001-32(PDF, 126K) |
IRB #2001-17(HTML) |
April 23, 2001 |
| This announcement concerns Advance Pricing Agreements (APAs) and the experience of the APA Program during calen-dar year 2000. |
| Announcement 2001-31(PDF, 40K) |
IRB #2001-17(HTML) |
April 23, 2001 |
| This document contains corrections to final regulations (T.D. 8933, 2001–11 I.R.B. 794) providing guidance on qualified transportation fringes (vanpooling, transit passes, and qualified parking) provided by employers to their employees. |
| Announcement 2001-30(PDF, 29K) |
IRB #2001-15(HTML) |
April 19, 2001 |
| This document contains a change of date for the public hearing on proposed regulations (REG–106030–98, 2001–11 I.R.B. 820) and extends the time to submit outlines of oral comments. A public hearing is scheduled for May 23, 2001. |
| Announcement 2001-29(PDF, 29K) |
IRB #2001-14(HTML) |
April 9, 2001 |
| The Service announces that supplemental information on short-term Treasury bills for Publication 1212, List of Original Issue Discount Instruments (2000 edition), is available. |
| Announcement 2001-28(PDF, 31K) |
IRB #2001-13(HTML) |
March 26, 2001 |
| This announcement contains corrections to proposed regulations (REG-106702-00, 2001-4 I.R.B. 424) regarding the determination of basis of a partner's interest. |
| Announcement 2001-27(PDF, 7K) |
IRB #2001-11(HTML) |
March 12, 2001 |
| Proposed regulations (REG-116048-99, 2000-6 I.R.B. 584) that relate to an election available to certain taxpayers under section 367(b) of the Code are withdrawn. The withdrawal corresponds to the upcoming expiration of the availability of the election. |
| Announcement 2001-26(PDF, 8K) |
IRB #2001-11(HTML) |
March 12, 2001 |
| This document contains corrections to final regulations (T.D. 8913, 2001-3 I.R.B. 300) providing guidance on recognition of gain on certain distributions of stock or securities. |
| Announcement 2001-25(PDF, 10K) |
IRB #2001-11(HTML) |
March 12, 2001 |
| This document contains corrections to Rev. Proc. 2001-3, 2001-1 I.R.B. 111, relating to issues on which the Service will not issue letter rulings or determination letters. |
| Announcement 2001-24(PDF, 7K) |
IRB #2001-10(HTML) |
March 5, 2001 |
| Election to treat trust as part of an estate. This document changes the date of the public hearing and extends the time for submission of outlines of oral comments on proposed regulations REG-106542-98, 2001-5 I.R.B. 473. The hearing is scheduled for April 11, 2001. Comments must be received by March 21, 2001. |
| Announcement 2001-23(PDF, 19K) |
IRB #2001-10(HTML) |
March 5, 2001 |
| The Service announces supplements to Publication 575, Pension and Annuity Income, and Publication 590, Individual Retirement Arrangements, that take into account proposed regulations (REG-130477-00; REG-130481-00) substantially simplifying the calculation of minimum required distributions from qualified plans, IRAs, and other related retirement savings vehicles. |
| Announcement 2001-22(PDF, 11K) |
IRB #2001-11(HTML) |
March 12, 2001 |
| Advance valuation of art. This announcement informs taxpayers who wish to request from the Service a Statement of Value under Rev. Proc. 96-15, 1996-1 C.B. 627, for use in substantiating the value of art for income, estate, and gift tax purposes of a change of address for submission of such requests. Rev. Proc. 96-15 modified. |
| Announcement 2001-21(PDF, 6K) |
IRB #2001-9(HTML) |
Feb. 26, 2001 |
| This announcement advises trustees and custodians of medical savings accounts of the extension of the requirement to file Form 8851, Summary of Archer MSAs, and changes for magnetic and electronic filing. |
| Announcement 2001-20(PDF, 12K) |
IRB #2001-8(HTML) |
Feb. 20, 2001 |
| A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code. |
| Announcement 2001-19(PDF, 6K) |
IRB #2001-10(HTML) |
March 5, 2001 |
| This announcement corrects a numerical error in Rev. Rul. 2000-56, 2000-52 I.R.B. 597, relating to the inflation-adjusted amounts a taxpayer may lend a qualified continuing care facility without incurring imputed interest under section 7872(g) of the Code. |
| Announcement 2001-18(PDF, 7K) |
IRB #2001-10(HTML) |
March 5, 2001 |
| Model amendment; minimum distributions under section 401(a)(9).This announcement sets forth a corrected model amendment for qualified plan sponsors to adopt if they wish to follow the proposed regulations under section 401(a)(9) of the Code when making required minimum distributions for 2001 and subsequent calendar years. |
| Announcement 2001-17(PDF, 8K) |
IRB #2001-8(HTML) |
Feb. 20, 2001 |
| The Service announces the availability of new Form 8875, Taxable REIT Subsidiary Election. This form is used by both an eligible corporation and a REIT to jointly elect to have the corporation treated as a taxable REIT subsidiary. |
| Announcement 2001-16(PDF, 15K) |
IRB #2001-8(HTML) |
Feb. 20, 2001 |
| This announcement provides guidance to federally recognized Indian tribal governments about their Federal Unemployment Tax Act (FUTA) obligations for 2000. Recent legislation changed how FUTA applies to Indian tribal governments. As of December 21, 2000, federally recognized Indian tribal governments are exempt from FUTA. The new law contains a transition rule which eliminates an Indian tribal government's 2000 liability for FUTA taxes for services performed before December 21, 2000, if certain requirements are met. Because the due date for the 2000 Form 940 used to report FUTA tax liability is January 31, 2001, this announcement is made to provide Indian tribal governments options in filing their Forms 940. |
| Announcement 2001-15(PDF, 7K) |
IRB #2001-8(HTML) |
Feb. 20, 2001 |
| This announcement advises persons required to file information returns that the mandatory use of Form W-9, Request for Taxpayer Identification Number and Certification, (Rev. December 2000) by U.S. persons has been delayed until July 1, 2001. However, foreign persons may not use a Form W-9 after December 31, 2000. |
| Announcement 2001-14(PDF, 18K) |
IRB #2001-7(HTML) |
Feb. 12, 2001 |
| This announcement requests comments and suggestions from the public for topics for Exempt Organizations plain-language publications and voluntary compliance programs. |
| Announcement 2001-13(PDF, 11K) |
IRB #2001-9(HTML) |
Feb. 26, 2001 |
| New Schedule N (Form 1120), Foreign Operations of U.S. Corporations, is now available. This form is used by corporations that have assets in, or operate a business in, a foreign country or U.S. possession. |
| Announcement 2001-12(PDF, 25K) |
IRB #2001-6(HTML) |
Feb. 5, 2001 |
| This announcement responds to commonly asked questions regarding the rules for determining the GUST remedial amendment period for employers who use M&P or volume submitter specimen plans. |
| Announcement 2001-11(PDF, 9K) |
IRB #2001-4(HTML) |
Jan. 22, 2001 |
| This document withdraws the notice of proposed rulemaking (REG-116733-98, 1999-36 I.R.B. 392) relating to recognition of gain on certain distributions of stock or securities of a controlled corporation in connection with an acquisition. |
| Announcement 2001-10(PDF, 11K) |
IRB #2001-4(HTML) |
Jan. 22, 2001 |
| This document contains a notice of public hearing on proposed regulations (REG-105316-98, 2000-27 I.R.B. 98), regarding reporting for payments of qualified tuition and payments of interest on qualified education loans and magnetic media filing requirements for information returns. The hearing is scheduled for February 13, 2001. |
| Announcement 2001-9(PDF, 32K) |
IRB #2001-3(HTML) |
Jan. 16, 2001 |
| Test of mediation procedure for appeals. This announcement extends the test of the mediation procedure set forth in Announcement 98–99, 1998–2 C.B. 650, for an additional one-year period beginning on January 16, 2001, the date this announcement is published in the Internal Revenue Bulletin. |
| Announcement 2001-8(PDF, 46K) |
IRB #2001-3(HTML) |
Jan. 16, 2001 |
| An updated edition of Publication 583, Starting a Business and Keeping Records (revised December 2000), is now available. |
| Announcement 2001-7(PDF, 43K) |
IRB #2001-3(HTML) |
Jan. 16, 2001 |
| This document contains a correction to Announcement 2000–97, 2000–48 I.R.B. 557. Employers are advised that the use of Code V (Income from the exercise of nonstatutory stock options) in box 12 of Form W-2 is optional for the 2001 Form W-2. |
| Announcement 2001-6(PDF, 46K) |
IRB #2001-3(HTML) |
Jan. 16, 2001 |
| An updated edition of Publication 547, Casualties, Disasters, and Thefts (Business and Nonbusiness) (revised December 2000), will be available soon. |
| Announcement 2001-5(PDF, 73K) |
IRB #2001-2(HTML) |
Jan. 8, 2001 |
| This document contains corrections to the Numerical Finding List, the Finding List of Current Actions on Previously Published Items, and the Index for Cumulative Bulletin 1998-2. These pages are reprinted here. |
| Announcement 2001-4(PDF, 43K) |
IRB #2001-2(HTML) |
Jan. 8, 2001 |
| This document contains corrections to T.D. 8889, 2000-30 I.R.B. 124, final regulations regarding claims for certain income tax convention benefits. |
| Announcement 2001-3(PDF, 68K) |
IRB #2001-2(HTML) |
Jan. 8, 2001 |
| This announcement updates Publication 1187 (Rev. 8-98), which provides specifications for the magnetic or electronic filing of Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding. Announcement 99-79 superseded. |
| Announcement 2001-2(PDF, 41K) |
IRB #2001-2(HTML) |
Jan. 8, 2001 |
| An updated edition of Publication 551, Basis of Assets (revised December 2000), will be available soon. |
| Announcement 2001-1(PDF, 35K) |
IRB #2001-2(HTML) |
Jan. 8, 2001 |
| The Service announces the availability of two new pro forma voluntary tip reporting agreements for employers of tipped employees and revisions of three existing pro forma voluntary tip reporting agreements. These documents were pub-lished in proposed form as announcements in I.R.B. |
