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.
INCOME TAX
Rev. Rul. 2001-7(PDF, 17K)
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 February 2001.
T.D. 8917(PDF, 19K)
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.
EMPLOYEE PLANS
Notice 2001-15(PDF, 9K)
Weighted average interest rate update. The weighted average interest rate for January 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.
T.D. 8931(PDF, 251K)
REG-114082-00(PDF, 16K)
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.
REG-114083-00(PDF, 20K)
Proposed regulations provide guidance on the limited exception for certain church plans to the HIPAA nondiscrimination requirements for group health plans. Public comments are requested and must be received by April 9, 2001.
REG-114084-00(PDF, 87K)
Proposed regulations provide guidance on the exception for bona fide wellness programs to the HIPAA nondiscrimination requirements for group health plans. Public comments are requested and must be received by April 9, 2001.
Rev. Proc. 2001-17(PDF, 182K)
Administrative programs; closing agreements. This procedure updates and expands upon the Service's correction programs for retirement programs within the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division. Rev. Proc. 2000-16 modified and superseded. Rev. Proc. 2001-8 modified.
T.D. 8921(PDF, 43K)
Final regulations under section 125 of the Code relate to the tax treatment of cafeteria plans.
EXEMPT ORGANIZATIONS
Announcement 2001-14(PDF, 18K)
This announcement requests comments and suggestions from the public for topics for Exempt Organizations plain-language publications and voluntary compliance programs.
You can either: Search all IRS Bulletin Documents issued since January 1996, or Search the entire site. For a more focused search, put your search word(s) in quotes.
