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
REG-106917-99(PDF, 99K)
Proposed regulations relate to certain adoptions, changes, and retentions of annual accounting periods. The proposed regulations primarily affect taxpayers that want to adopt an annual accounting period under section 441 of the Code or that must receive approval from the Commissioner to adopt, change, or retain their annual accounting periods under section 442 of the Code. Rev. Ruls. 57-589, 65-316, 68-125, 69-563, 74-326, and 78-179 obsoleted. A public hearing is scheduled for October 2, 2001.
EMPLOYEE PLANS
Notice 2001-39(PDF, 9K)
Weighted average interest rate update. The weighted average interest rate for June 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.
EXEMPT ORGANIZATIONS
Announcement 2001-70(PDF, 23K)
A list is provided of organizations now classified as private foundations.
EMPLOYMENT TAX
Railroad Retirement Board 3rd Quarter(PDF, 9K)
Railroad retirement; rate determination; quarterly. The Railroad Retirement Board has determined that the rate of tax imposed by section 3221 of the Code shall be 26 cents for the quarter beginning July 1, 2001.
EXCISE TAX
Announcement 2001-69 (PDF, 14K)
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.
TAX CONVENTIONS
Notice 2001-41(PDF, 14K)
French social security agreement. The mutual agreement between the United States and France on the tax treatment of contributions to, and distributions from, the French social security regime (Basic Plan and Complementary Plans) is set forth.
ADMINISTRATIVE
Announcement 2001-71(PDF, 9K)
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.
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