2001 Treasury Decisions
"Treasury Decisions" are either temporary or
final Regulations that have been approved by the Department of the Treasury after submission from the IRS. (Proposed regulations are not approved by the Treasury Dept.) Tax
Regulations are the IRS Commissioner's rules, for the application and administration of the Internal Revenue laws. The purpose of regulations is to provide taxpayers, their
representatives, and Service personnel with rules of general application so they may clearly understand the taxpayer's rights and duties under the law.
Regulations are promulgated by publishing in the Federal Register, and are also published in the weekly Internal Revenue Bulletin. All persons concerned are, by reason of
publication in the Federal Register, given notice of the official rules of the Department of the Treasury for the administration, application, and enforcement of the Internal Revenue laws.
Final regulations carry the force and effect of law.
For more information about IRS Regulations, see the Guide to Understanding the Differences Among Official IRS Documents
Treasury Decisions are in the Adobe Acrobat PDF format.
Internal Revenue Bulletin Summary pages are in HTML format.
| Treasury Decisions |
Bulletin |
Date of IRB |
 |
| T.D. 8967(PDF, 15K) |
IRB #2001-50(HTML) |
Dec. 10, 2001 |
| Final regulations under section 141 of the Code amend exceptions for tax-exempt bonds. Generally, interest on bonds issued by state and local governments is excluded from gross income. However, this exclusion does not apply to nonqualified private activity bonds. A bond may be a non-qualified private activity bond if a nongovernmental person has special legal entitlements to use the financed property under an arrangement with the issuer. The regulations contain special exceptions for arrangements of 30, 90, and 180 days, and these final regulations amend those exceptions to permit arrangements of 50, 100, and 200 days, respectively. |
| T.D. 8966(PDF, 38K) |
IRB #2001-45(HTML) |
Nov. 5, 2001 |
| 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. |
| T.D. 8965(PDF, 132K) |
IRB #2001-43(HTML) |
Oct. 22, 2001 |
| Final regulations under sections 6221 through 6233 of the Code implement the unified partnership audit procedures. |
| T.D. 8964(PDF, 17K) |
IRB #2001-42(HTML) |
Oct. 15, 2001 |
| Final regulations under section 301 of the Code relate to liabilities assumed in connection with corporate distributions. |
| T.D. 8963(PDF, 33K) |
IRB #2001-35(HTML) |
Aug. 27, 2001 |
| Final regulations under section 6302(a) of the Code simplify the requirements for excise tax returns, payments, and deposits. The regulations provide for one filing date for quarterly returns; one deposit date for all taxes other than air transportation and communications taxes under the alternative method; and a deposit requirement for each semimonthly period of 95 percent of liability incurred unless the look-back safe harbor rule is met. |
| T.D. 8962(PDF, 19K) |
IRB #2001-35(HTML) |
Aug. 27, 2001 |
| Final regulations amend section 301.7701-7 of the regulations to provide that certain listed trusts are deemed to satisfy the control test for treatment as domestic trusts for federal tax purposes if U.S. trustees control all of the substantial decisions made by the trustees of the trusts. |
| T.D. 8961(PDF, 29K) |
IRB #2001-35(HTML) |
Aug. 27, 2001 |
| Temporary and proposed regulations provide the public with additional guidance to comply with the disclosure rules under section 6011(a) of the Code, the registration requirement under section 6111(d), and the list maintenance requirement under section 6112 applicable to tax shelters. |
| T.D. 8960(PDF, 47K) |
IRB #2001-34(HTML) |
Aug. 20, 2001 |
| Temporary regulations under section 355(e) of the Code generally require corporations to recognize gain on certain distributions of stock or securities of a subsidiary corporation if the distribution is part of a plan that also involves one or more persons acquiring a 50-percent or greater interest in the distributing corporation or any controlled corporation. |
| T.D. 8959(PDF, 22K) |
IRB #2001-34(HTML) |
Aug. 20, 2001 |
| Final regulations under section 6205 of the Code provide guidance on interest-free adjustments of certain underpayments of employment taxes. |
| T.D. 8958(PDF, 22K) |
IRB #2001-34(HTML) |
Aug. 20, 2001 |
| Final regulations under section 6103 of the Code authorize the Service to disclose return information to the Department of Agriculture to structure, prepare, and conduct the Census of Agriculture. |
| T.D. 8957(PDF, 25K) |
IRB #2001-33(HTML) |
Aug. 13, 2001 |
| Final regulations under sections 6075 and 6081 of the Code provide the executor of a decedent's estate an automatic 6-month extension of time to file Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, beyond the 9 months provided for by section 6075(a). |
| T.D. 8956(PDF, 47K) |
IRB #2001-32(HTML) |
Aug. 6, 2001 |
| Final regulations under section 684 of the Code relate to the recognition of gain on certain transfers to certain foreign trusts and estates. The regulations affect United States persons who transfer appreciated property to foreign trusts and estates. In addition, the regulations explain the application of section 684 and provide certain exceptions to the general rule of gain recognition. |
| T.D. 8955(PDF, 76K) |
IRB #2001-32(HTML) |
Aug. 6, 2001 |
| Final regulations under section 679 of the Code relate to transfers of property by U.S. persons to foreign trusts having one or more beneficiaries. In addition, the regulations revise section 1.958-1, direct and indirect ownership of stock, and amend section 1.958-2, constructive ownership of stock. |
| T.D. 8954(PDF, 67K) |
IRB #2001-29(HTML) |
July 16, 2001 |
| Final regulations under section 401(a)(4) of the Code prescribe conditions under which certain defined contribution retirement plans (sometimes referred to as "new comparability" plans) can comply with applicable nondiscrimination requirements based on plan benefits rather than plan contributions. |
| T.D. 8953(PDF, 24K) |
IRB #2001-29(HTML) |
July 16, 2001 |
| Final regulations under section 32 of the Code provide guidance to taxpayers who have been denied the earned income credit (EIC) as a result of the deficiency procedures and who wish to claim the EIC in a subsequent year. |
| T.D. 8952(PDF, 22K) |
IRB #2001-29(HTML) |
July 16, 2001 |
| Final regulations under section 6302 of the Code permanently remove as authorized depositaries the twelve Federal Reserve banks and their approximately two dozen branches. |
| T.D. 8951(PDF, 25K) |
IRB #2001-29(HTML) |
July 16, 2001 |
| Final regulations under section 6323 of the Code set forth limited circumstances under which the Service may withdraw a notice of federal tax lien. The regulations provide procedures for requesting the withdrawal of a notice and the notification of credit agencies, financial institutions, and creditors. |
| T.D. 8950(PDF, 24K) |
IRB #2001-28(HTML) |
July 9, 2001 |
| Final regulations provide guidance as to the time for filing an application for a tentative carryback adjustment by consolidated groups and by certain new members of consolidated groups. The amendments also extend the period of time for filing an application for a tentative carryback adjustment for the separate return year created by a corporation becoming a new member of a consolidated group. |
| T.D. 8949(PDF, 15K) |
IRB #2001-28(HTML) |
July 9, 2001 |
| Final regulations relate to the aggregation of stock ownership in a corporation of members of a consolidated group. Section 1.1502-34 generally provides that for purposes of the consolidated return regulations, the stock ownership of all members of a consolidated group in another corporation is aggregated in determining the application of certain Code provisions. These regulations reflect a technical correction enacted in the Community Renewal Tax Relief Act of 2000 that, in substance, provides that the stock aggregation rules under regulation section 1.1502-34 shall apply for purposes of section 732(f) of the Code. |
| T.D. 8948(PDF, 33K) |
IRB #2001-28(HTML) |
July 9, 2001 |
| Final regulations clarify the circumstances under which an employer is considered to have significantly reduced retiree health coverage during the cost maintenance period defined under section 420(c)(3) of the Code. |
| T.D. 8947(PDF, 16K) |
IRB #2001-28(HTML) |
July 9, 2001 |
| This T.D. removes certain final regulations under section 6656 of the Code because amendments to the Code section have made these regulation sections obsolete. |
| T.D. 8946(PDF, 14K) |
IRB #2001-24(HTML) |
June 11, 2001 |
| These final regulations, which adopt the rules of the temporary regulations under section 6302 of the Code, permanently raise the de minimis threshold for federal tax deposits from $1,000 to $2,500 for quarterly and annual reporting periods beginning on or after January 1, 2001. |
| T.D. 8945(PDF, 32K) |
IRB #2001-23(HTML) |
June 4, 2001 |
| Final regulations under section 4081 of the Code revise the rules relating to taxable fuel measurement. Notice 2000-33 obsolete. |
| T.D. 8944(PDF, 37K) |
IRB #2001-16(HTML) |
April 19, 2001 |
| Final regulations and amendments to temporary regulations under section 925 of the Code provide guidance to taxpayers that have made an election to be treated as a foreign sales corporation (FSC). These regulations permit the grouping of transactions for purposes of applying the administrative pricing (including marginal costing) rules to determine FSC transfer prices and provide a time for filing for the election to group transactions. |
| T.D. 8943(PDF, 35K) |
IRB #2001-15(HTML) |
April 19, 2001 |
| Temporary and proposed regulations under section 6103 of the Code authorize the IRS to disclose return information to the Bureau of the Census. |
| T.D. 8942(PDF, 65K) |
IRB #2001-13(HTML) |
March 26, 2001 |
| Temporary and proposed regulations under sections 6041, 6050S, 6051, and 6714 of the Code relate to the voluntary electronic furnishing of payee statements to individuals for whom Forms W-2, 1098-E, and 1098-T are filed. A public hearing on the proposed regulations is scheduled for June 4, 2001. |
| T.D. 8941(PDF, 87K) |
IRB #2001-14(HTML) |
April 9, 2001 |
| Final regulations under section 142(f)(4) of the Code provide rules for making the election to terminate tax-exempt bond financing for certain local furnishers. Temporary and proposed regulations under section 141 of the Code relate to special rules for output facilities. A public hearing on the proposed regulations is scheduled for July 24, 2001. |
| T.D. 8940(PDF, 231K) |
IRB #2001-15(HTML) |
April 19, 2001 |
| Final regulations under sections 338 and 1060 of the Code revise the rules relating to deemed and actual asset acquisitions. |
| T.D. 8939(PDF, 46K) |
IRB #2001-12(HTML) |
March 19, 2001 |
| Final regulations under section 6212 of the Code define a tax-payer's last known address as the address on the tax-payer's most recently filed and properly processed federal tax return, unless the taxpayer provides clear and concise notification of a different address to the IRS. The final regulations also authorize the Commissioner to use an address obtained from the United States Postal Service National Change of Address database as a taxpayer's last known address. |
| T.D. 8938(PDF, 32K) |
IRB #2001-13(HTML) |
March 26, 2001 |
| This T.D. removes temporary regulations (T.D. 7530, 1978-1 C.B. 92) under section 367(c) of the Code that are no longer necessary and, as a result, may be misleading. The corresponding proposed regulations are also being withdrawn by LR-230-76 in this Bulletin. |
| T.D. 8937(PDF, 10K) |
IRB #2001-11(HTML) |
March 12, 2001 |
| Final regulations under section 367(b) of the Code address distributions with respect to, or a disposition of, certain stock that was subject to prior temporary regulations under section 367(b). |
| T.D. 8936(PDF, 35K) |
IRB #2001-9(HTML) |
Feb. 26, 2001 |
| Final regulations under section 118(c) of the Code relate to the exclusion from gross income for a contribution in aid of construction (CIAC) from any person (whether or not a shareholder) to a regulated public utility that provides water or sewerage disposal services. The regulations define what property constitutes a CIAC for purposes of the exclusion from gross income and provide rules for adjusting the basis of water or sewerage disposal facilities acquired as, or acquired or constructed with any money received as, a CIAC. The regulations also provide the time and manner for taxpayers to notify the Secretary of amounts treated as a contribution to capital under this provision. |
| T.D. 8935(PDF, 33K) |
IRB #2001-8(HTML) |
Feb. 20, 2001 |
| Temporary and proposed regulations under section 6103 of the Code set forth the requirements and conditions under which the Service can make disclosures of returns and return information to the designee of a taxpayer pursuant to written or nonwritten requests. |
| T.D. 8934(PDF, 58K) |
IRB #2001-12(HTML) |
March 19, 2001 |
| Final regulations under section 1275 of the Code determine when debt instruments, including Treasury securities, sold in a reopening are part of the same issue as an issue of previously sold debt instruments. |
| T.D. 8933(PDF, 63K) |
IRB #2001-11(HTML) |
March 12, 2001 |
| Final regulations under section 132(f) of the Code provide guidance on qualified transportation fringe benefits (vanpooling, transit passes, and qualified parking) provided by employers to their employees. Notice 94-3 modified. Announcement 2000-78 obsolete. |
| T.D. 8932(PDF, 29K) |
IRB #2001-11(HTML) |
March 12, 2001 |
| Final regulations under section 7502 of the Code extend the timely-mailing-treated-as-timely-filing rule to electronically filed documents. The regulations also provide that under certain circumstances a claim for credit or refund made on a late-filed original tax return will be treated as filed on the postmark date for purposes of determining the timeliness of the claim. |
| T.D. 8931(PDF, 251K) |
IRB #2001-7(HTML) |
Feb. 12, 2001 |
| Temporary and proposed regulations provide interim 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. T.D. 8931 also contains final regulations for guidance on the HIPAA nondiscrimination requirements. Public comments on the proposed regulations are requested and must be received by April 9, 2001. |
| T.D. 8930(PDF, 98K) |
IRB #2001-5(HTML) |
Jan. 29, 2001 |
| Final regulations under section 41 of the Code relate to the computation of the credit for increasing research activities and the definition of qualified research. These regulations provide guidance concerning the requirements to qualify for the credit and rules for electing and revoking the election of the alternative incremental credit. |
| T.D. 8929(PDF, 124K) |
IRB #2001-10(HTML) |
March 5, 2001 |
| Final regulations under section 460 of the Code provide guidance on accounting for long-term contracts. |
| T.D. 8928(PDF, 93K) |
IRB #2001-8(HTML) |
Feb. 20, 2001 |
| Final regulations provide guidance on various issues arising under the COBRA continuation coverage requirements for group health plans. The issues include those related to business reorganizations, employer withdrawals from multiemployer plans, health flexible spending arrangements, and counting employees for purposes of the exception under the COBRA continuation coverage provisions for plans of small employers. |
| T.D. 8927(PDF, 26K) |
IRB #2001-11(HTML) |
March 12, 2001 |
| Final regulations under section 985 of the Code relate to U.S. taxpayers operating, investing, or otherwise conducting business in the currencies of certain European countries that replace their national currencies with a single, multinational currency called the euro. These regulations provide rules relating to adjustments required for qualified business units operating in such currencies and rules relating to the tax effect of holding such currencies, or financial instruments or contracts denominated in such currencies. |
| T.D. 8926(PDF, 30K) |
IRB #2001-6(HTML) |
Feb. 5, 2001 |
| Final regulations under sections 643 and 664 of the Code modify the application of rules governing the character of certain distributions from charitable remainder trusts. |
| T.D. 8925(PDF, 52K) |
IRB #2001-6(HTML) |
Feb. 5, 2001 |
| Final regulations under section 708 of the Code clarify the tax consequences of partnership mergers and divisions. |
| T.D. 8924(PDF, 20K) |
IRB #2001-6(HTML) |
Feb. 5, 2001 |
| Temporary, final, and proposed regulations under section 301 of the Code relate to the assumption of liabilities in certain corporate transactions. A public hearing on the proposed regulations is scheduled for May 31, 2001. |
| T.D. 8923(PDF, 32K) |
IRB #2001-6(HTML) |
Feb. 5, 2001 |
| Final regulations under sections 170, 2055, and 2522 of the Code relate to the definition of a guaranteed annuity interest and a unitrust interest for purposes of the gift, estate, and income tax charitable deductions. |
| T.D. 8922(PDF, 35K) |
IRB #2001-6(HTML) |
Feb. 5, 2001 |
| Temporary and proposed regulations provide guidance relating to the recovery of attorney's fees and other costs where a qualified offer has been made under section 7430 of the Code. A public hearing on the proposed regulations is scheduled for May 23, 2001. |
| T.D. 8921(PDF, 43K) |
IRB #2001-7(HTML) |
Feb. 12, 2001 |
| Final regulations under section 125 of the Code relate to the tax treatment of cafeteria plans. |
| T.D. 8920(PDF, 158K) |
IRB #2001-8(HTML) |
Feb. 20, 2001 |
| Temporary and proposed regulations under section 4958 of the Code add details to the definitions and rules of section 4958. Section 4958 imposes excise taxes on excess benefit transactions between a section 501(c)(3) or 501(c)(4) organization (except a private foundation) and a person with substantial influence over the affairs of the organization. |
| T.D. 8919(PDF, 20K) |
IRB #2001-6(HTML) |
Feb. 5, 2001 |
| Temporary and proposed regulations provide guidance under section 1502 of the Code regarding the time for filing an application for a tentative carry back adjustment by consolidated groups and by certain new members of consolidated groups. A public hearing on the proposed regulations is scheduled for April 26, 2001. |
| T.D. 8918(PDF, 15K) |
IRB #2001-4(HTML) |
Jan. 22, 2001 |
| Temporary and proposed regulations relate to the deposit of federal taxes pursuant to section 6302 of the Code. |
| T.D. 8917(PDF, 19K) |
IRB #2001-7(HTML) |
Feb. 12, 2001 |
| Final regulations under section 467 of the Code provide amendments to the section 467 regulations, including the removal of the exception to constant rental accrual for rental agreements involving payments of $2,000,000 or less. |
| T.D. 8916(PDF, 70K) |
IRB #2001-4(HTML) |
Jan. 22, 2001 |
| Final regulations under section 864 of the Code provide guidance on the treatment of section 936 corporations for purposes of allocating expenses in order to calculate the alternative minimum tax foreign tax credit. Final regulations under section 904(d) relate to the application of the foreign tax credit separate categories, including the application of the look-through rules under section 904(d)(3). |
| T.D. 8915(PDF, 16K) |
IRB #2001-4(HTML) |
Jan. 22, 2001 |
| Temporary regulations under section 444 of the Code relate to the election of a taxable year other than the required taxable year. The regulations provide that solely with respect to an S corporation shareholder, an electing small business trust (ESBT) and a trust described in section 401(a) or section 501(c)(3) that is exempt from taxation under section 501(a) are not deferral entities for purposes of section 1.444-2T. |
| T.D. 8914(PDF, 16K) |
IRB #2001-8(HTML) |
Feb. 20, 2001 |
| Final regulations under section 988 of the Code relate to when a currency will be considered hyperinflationary. These final regulations are intended to prevent distortions associated with the computation of income and expense arising from section 988 transactions denominated in hyperinflationary currencies. |
| T.D. 8913(PDF, 132K) |
IRB #2001-3(HTML) |
Jan. 16, 2001 |
| Final regulations under section 355(d) of the Code relate to recognition of gain on certain distributions of stock or securities of a controlled corporation. |
| T.D. 8912(PDF, 40K) |
IRB #2001-5(HTML) |
Jan. 29, 2001 |
| Final regulations under section 2601 of the Code relate to the retention of a trust's exempt status for generation-skipping transfer tax purposes in the case of modifications, etc., to a trust. |
| T.D. 8911(PDF, 63K) |
IRB #2001-3(HTML) |
Jan. 16, 2001 |
| Final regulations under sections 7508 and 7508A of the Code authorize the Service to postpone certain tax-related deadlines due either to service in a combat zone or a Presidentially declared disaster. The regulations list the types of taxpayers who are affected and the acts for which the deadlines may be postponed. The regulations also provide that the Service may specify additional acts that may be postponed in other guidance, such as revenue rulings, revenue procedures, notices, announcements, or news releases. |
| T.D. 8910(PDF, 53K) |
IRB #2001-2(HTML) |
Jan. 8, 2001 |
| Final regulations under section 6053 of the Code set forth rules for employers that wish to establish electronic systems for use by their tipped employees in reporting tips to the employer. The regulations also provide rules relating to substantiation requirements for tipped employees using the electronic system. |
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