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.

Announcement 2001-116(PDF, 11K)
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.

INCOME TAX

REG-125161-01(PDF, 17K)
Proposed regulations under section 446 of the Code confirm that the timing rules of the intercompany transaction regulations are a method of accounting.

Notice 2001-71(PDF, 11K)
Weighted average interest rate update. The weighted average interest rate for November 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.

Announcement 2001-118(PDF, 16K)
A list is provided of organizations now classified as private foundations.

Announcement 2001-115(PDF, 10K)
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).

Rev. Proc. 2001-54(PDF, 52K)
Optional standard mileage rates. This procedure announces 36.5 cents as the optional rate for deducting or accounting for expenses for business use of an automobile, 14 cents as the optional rate for use of an automobile as a charitable contribution, and 13 cents as the optional rate for use of an automobile as a medical or moving expense for 2002. It provides rules for substantiating the deductible expenses of using an automobile for business, moving, medical, or charitable purposes. Rev. Proc. 2000-48 superseded.