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. Proc. 2001-49(PDF, 10K)
This procedure revokes Rev. Proc. 83-78 (1983-2 C.B. 595) and Rev. Proc. 84-84 (1984-2 C.B. 782) which have governed the procedures to identify and investigate abusive tax shelter promotions. In the future, these procedures will be outlined in the Internal Revenue Manual or other forms of published guidance. Rev. Procs. 83-78 and 84-84 revoked.
Rev. Rul. 2001-47(PDF, 18K)
Interest rates; underpayments and overpayments. The rate of interest determined under section 6621 of the Code for the calendar quarter beginning October 1, 2001, will be 7 percent for overpayments (6 percent in the case of a corporation), 7 percent for underpayments, and 9 percent for large corporate underpayments. The rate of interest paid on the portion of a corporate overpayment exceeding $10,000 will be 4.5 percent.
EMPLOYEE PLANS
Notice 2001-58(PDF, 14K)
Weighted average interest rate update. The weighted average interest rate for September 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 2001-94(PDF, 20K)
A list is provided of organizations now classified as private foundations.
Announcement 2001-95(PDF, 9K)
A list is provided of organizations that no longer qualify as organizations to which contributions are deductible under section 170 of the Code.
Notice 2001-55(PDF, 13K)
This notice provides guidance to section 529 qualified tuition programs and to program participants regarding the restriction on investment direction described in section 529(b)(5) of the Code.
EMPLOYMENT TAX
Announcement 2001-92(PDF, 13K)
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.
ADMINISTRATIVE
Rev. Proc. 2001-49(PDF, 10K)
This procedure revokes Rev. Proc. 83-78 (1983-2 C.B. 595) and Rev. Proc. 84-84 (1984-2 C.B. 782) which have governed the procedures to identify and investigate abusive tax shelter promotions. In the future, these procedures will be outlined in the Internal Revenue Manual or other forms of published guidance. Rev. Procs. 83-78 and 84-84 revoked.
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.
