Internal Revenue Bulletin 2001-24 (PDF rendition): IRS Revenue Procedures

Preserve advance releases and the authoritative Internal Revenue Bulletin rendition; directory timestamps are file-publication metadata, not legal effective dates. HTML bulletins begin June 2003; earlier available issues require full PDF parsing. Whole bulletin rendition: numbered items are identified below; other legal material and publisher context remain included. This is not a new standalone advance release.

INCOME TAX
Notice 2001–38, page 1334.
Information returns; reporting exceptions. Exceptions
from information reporting contained in regulations under
section 6041 of the Code will continue to apply to payments
made by service-recipients reportable under section
6041A(a) of the Code after January 1, 2001.
EMPLOYEE PLANS
Notice 2001–36, page 1334.
Weighted average interest rate update.The weighted
average interest rate for May 2001 and the resulting per-
missible range of interest rates used to calculate current lia-
bility for purposes of the full funding limitation of section
412(c)(7) of the Code are set forth.
ESTATE TAX
Rev. Proc. 2001–38, page 1335.
This procedure provides that a qualified terminable interest
property (QTIP) election will be treated as a nullity in certain
situations where the election has no estate tax conse-
quences with respect to the decedent’s estate.
GIFT TAX
Rev. Proc. 2001–38, page 1335.
This procedure provides that a qualified terminable interest
property (QTIP) election will be treated as a nullity in certain
situations where the election has no estate tax conse-
quences with respect to the decedent’s estate.
EMPLOYMENT TAX
T.D. 8946, page 1332.
These final regulations, which adopt the rules of the tempo-
rary regulations under section 6302 of the Code, perma-
nently raise the de minimisthreshold for federal tax deposits
from $1,000 to $2,500 for quarterly and annual reporting
periods beginning on or after January 1, 2001.
ADMINISTRATIVE
Announcement 2001–62, page 1337.
This announcement contains the new address, effective imme-
diately, for filing Form 8264, Application for Registration of a
Tax Shelter.
Internal Revenue
bbuulllleettiinn
Bulletin No. 2001–24
June 11, 2001
HIGHLIGHTS
OF THIS ISSUE
These synopses are intended only as aids to the reader in
identifying the subject matter covered. They may not be
relied upon as authoritative interpretations.
Department of the Treasury
Internal Revenue Service
Finding Lists begin on page ii.

June 11, 20012001–24 I.R.B.
The Internal Revenue Bulletin is the authoritative instrument
of the Commissioner of Internal Revenue for announcing offi-
cial rulings and procedures of the Internal Revenue Service
and for publishing Treasury Decisions, Executive Orders, Tax
Conventions, legislation, court decisions, and other items of
general interest. It is published weekly and may be obtained
from the Superintendent of Documents on a subscription
basis. Bulletin contents are consolidated semiannually into
Cumulative Bulletins, which are sold on a single-copy basis.
It is the policy of the Service to publish in the Bulletin all sub-
stantive rulings necessary to promote a uniform application
of the tax laws, including all rulings that supersede, revoke,
modify, or amend any of those previously published in the
Bulletin. All published rulings apply retroactively unless other-
wise indicated. Procedures relating solely to matters of in-
ternal management are not published; however, statements
of internal practices and procedures that affect the rights
and duties of taxpayers are published.
Revenue rulings represent the conclusions of the Service on
the application of the law to the pivotal facts stated in the
revenue ruling. In those based on positions taken in rulings
to taxpayers or technical advice to Service field offices,
identifying details and information of a confidential nature
are deleted to prevent unwarranted invasions of privacy and
to comply with statutory requirements.
Rulings and procedures reported in the Bulletin do not have
the force and effect of Treasury Department Regulations,
but they may be used as precedents. Unpublished rulings
will not be relied on, used, or cited as precedents by Service
personnel in the disposition of other cases. In applying pub-
lished rulings and procedures, the effect of subsequent leg-
islation, regulations, court decisions, rulings, and proce-
dures must be considered, and Service personnel and oth-
ers concerned are cautioned against reaching the same con-
clusions in other cases unless the facts and circumstances
are substantially the same.
The Bulletin is divided into four parts as follows:
Part I.—1986 Code.
This part includes rulings and decisions based on provisions
of the Internal Revenue Code of 1986.
Part 1100.—Treaties and Tax Legislation.
This part is divided into two subparts as follows: Subpart A,
Tax Conventions, and Subpart B, Legislation and Related
Committee Reports.
Part III.—Administrative, Procedural, and Miscellaneous.
To the extent practicable, pertinent cross references to
these subjects are contained in the other Parts and Sub-
parts. Also included in this part are Bank Secrecy Act Admin-
istrative Rulings. Bank Secrecy Act Administrative Rulings
are issued by the Department of the Treasury’s Office of the
Assistant Secretary (Enforcement).
Part IV.—Items of General Interest.
This part includes notices of proposed rulemakings, disbar-
ment and suspension lists, and announcements.
The first Bulletin for each month includes a cumulative index
for the matters published during the preceding months.
These monthly indexes are cumulated on a semiannual basis,
and are published in the first Bulletin of the succeeding semi-
annual period, respectively.
The IRS Mission
Provide America’s taxpayers top quality service by help-
ing them understand and meet their tax responsibilities
and by applying the tax law with integrity and fairness to
all.
Introduction
The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.
For sale by the Superintendent of Documents, U.S. Government Printing Office, Washington, DC 20402.

June 11, 200113322001–24 I.R.B.
Section 2044.—Certain Property
for Which Marital Deduction Was
Previously Allowed
26 CFR 20.2044–1: Certain property for which
marital deduction was previously allowed.
If a qualified terminable interest property (QTIP)
election is made with respect to the decedent’s estate,
under what circumstances will the election be treated
as a nullity for estate, gift, and generation-skipping
transfer tax purposes? See Rev. Proc. 2001–38, page
1335.
Section 2056.—Bequests, etc., to
Surviving Spouse
26 CFR 20.2056(b)–7: Election with respect to life
estate for surviving spouse.
If a qualified terminable interest property (QTIP)
election is made with respect to the decedent’s estate,
under what circumstances will the election be treated
as a nullity for estate, gift, and generation-skipping
transfer tax purposes? See Rev. Proc. 2001–38, page
1335.
Section 2519.—Dispositions of
Certain Life Estates
26 CFR 25.2519–1: Dispositions of certain life
estates.
If a qualified terminable interest property (QTIP)
election is made with respect to the decedent’s estate,
under what circumstances will the election be treated
as a nullity for estate, gift, and generation-skipping
transfer tax purposes? See Rev. Proc. 2001–38, page
1335.
Section 2652.—Other Definitions
26 CFR 26.2652–1: Transferor defined; other
definitions.
If a qualified terminable interest property (QTIP)
election is made with respect to the decedent’s estate,
under what circumstances will the election be treated
as a nullity for estate, gift, and generation-skipping
transfer tax purposes? See Rev. Proc. 2001–38, page
1335.
Section 6302.—Mode or Time of
Collection
26 CFR 31.6302–1: Federal tax deposit rules for
withheld income taxes and taxes under the Federal
Insurance Contributions Act (FICA) attributable to
payments made after December 31, 1992.
T.D. 8946
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 31
Federal Employment Tax
Deposits—
De MinimisRule
AGENCY: Internal Revenue Service (IRS),
Treasury.
ACTION: Final regulations.
SUMMARY: This document contains
final regulations relating to the deposit of
Federal employment taxes. The final reg-
ulations adopt the rules of the temporary
regulations that change the de minimis
deposit rule for quarterly and annual peri-
ods from $1,000 to $2,500. The regula-
tions affect taxpayers required to make
deposits of Federal employment taxes.
DATES: Effective Date: These regula-
tions are effective May 23, 2001.
Applicability Date: For dates of applic-
ability, see §31.6302–1(f)(4).
FOR FURTHER INFORMATION CON-
TACT: Brinton T. Warren (202) 622-4940
(not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
This document contains amendments to
26 CFR part 31, Employment Taxes and
Collection of Income Tax at the Source.
On December 6, 2000, temporary and
final regulations (T.D. 8909, 2000–52
I.R.B. 596) relating to the deposit of
Federal employment taxes under section
6302 of the Internal Revenue Code were
published in theFederal Register(65 FR
76152). A notice of proposed rulemaking
(REG–114423–00, 2000–52 I.R.B. 604)
cross-referencing the temporary regula-
tions was published in the Federal
Registerfor the same day (65 FR 76194).
No comments were received from the
public in response to the notice of pro-
posed rulemaking.
Explanation of Provisions
These final regulations adopt the rules
of the temporary regulations. Under these
rules, a taxpayer does not have to make
deposits of Federal employment taxes for
a quarterly or annual return period if the
tax for the period is less than $2,500 and
the taxpayer remits its full liability with a
timely filed return for the period. The
regulations are applicable with respect to
quarterly and annual periods beginning on
or after January 1, 2001.
Special Analyses
It has been determined that this Treasury
decision is not a significant regulatory
action as defined in Executive Order 12866.
Therefore, a regulatory assessment is not
required. It also has been determined that
section 553(b) of the Administrative
Procedure Act (5 U.S.C. chapter 5) does not
apply to these regulations, and, because
these regulations do not impose a collection
of information on small entities, the
Regulatory Flexibility Act (5 U.S.C. chap-
ter 6) does not apply. Pursuant to section
7805(f) of the Internal Revenue Code, the
notice of proposed rulemaking preceding
these regulations was submitted to the
Chief Counsel for Advocacy of the Small
Business Administration for comment on
its impact on small business.
Drafting Information
The principal author of the regulations is
Brinton T. Warren of the Office of
Associate Chief Counsel, Procedure and
Administration (Administrative Provisions
and Judicial Practice Division). However,
other personnel from the IRS and Treasury
Department participated in their develop-
ment.
Adoption of Amendments to the
Regulations
Accordingly, 26 CFR part 31 is amend-
ed as follows:
PART 31—EMPLOYMENT TAXES
AND COLLECTION OF INCOME TAX
AT SOURCE
Paragraph 1. The authority citation for
part 31 is amended by removing the entry
for Section 31.6302–1T to read in part as
follows:
Authority: 26 U.S.C. 7805 * * *
Par. 2. In §31.6302–1, paragraph (f)(4)
is revised to read as follows:
Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

2001–24 I.R.B.1333June 11, 2001
§31.6302–1 Federal tax deposit rules for
withheld income taxes and taxes under
the Federal Insurance Contributions Act
(FICA) attributable to payments made
after December 31, 1992.
* * * * *
(f) * * *
(4) De Minimis rule. For quarterly and
annual return periods beginning on or
after January 1, 2001, if the total amount
of accumulated employment taxes for the
return period is less than $2,500 and the
amount is fully deposited or remitted with
a timely filed return for the return period,
the amount deposited or remitted will be
deemed to have been timely deposited.
* * * * *
§31.6302–1T[Removed]
Par. 3. Section 31.6302–1T is removed.
Robert E. Wenzel,
Deputy Commissioner
of Internal Revenue.
Approved May 10, 2001.
Mark A. Weinberger,
Assistant Secretary for Tax Policy.
(Filed by the Office of the Federal Register on May
22, 2001, 8:45 a.m., and published in the issue of the
Federal Register for May 23, 2001, 66 FR 28370)

June 11, 200113342001–24 I.R.B.
Weighted Average Interest Rate
Update
Notice 2001–36
Notice 88–73 provides guidelines for
determining the weighted average interest
rate and the resulting permissible range of
interest rates used to calculate current lia-
bility for the purpose of the full funding
limitation of §412(c)(7) of the Internal
Revenue Code as amended by the Omnibus
Budget Reconciliation Act of 1987 and as
further amended by the Uruguay Round
Agreements Act, Pub. L. 103–465 (GATT).
The average yield on the 30-year
Treasury Constant Maturities for April
2001 is 5.65 percent.
The following rates were determined
for the plan years beginning in the month
shown below.
Part III. Administrative, Procedural, and Miscellanous
90% to 105%90% to 110%
WeightedPermissiblePermissible
MonthYearAverageRangeRange
May20015.835.25 to 6.125.25 to 6.42
Drafting Information
The principal author of this notice is
Todd Newman of the Employee Plans,
Tax Exempt and Government Entities
Division. For further information regard-
ing this notice, please call Mr. Newman at
(202) 283-9702 (not a toll-free number).
Returns Regarding Payments by
Service-Recipients
Notice 2001–38
PURPOSE
This notice clarifies that the excep-
tions from information reporting con-
tained in the regulations under § 6041 of
the Internal Revenue Code will continue
to apply to payments made by service-
recipients that would otherwise be re-
portable under § 6041A after January 1,
2001.
BACKGROUND
Section 6041 requires persons engaged in
a trade or business to report payments made
in the course of that trade or business for
salaries, wages, commissions, fees, and
other forms of compensation for services of
$600 or more in any taxable year. Section
1.6041–3 of the Income Tax Regulations
excepts certain payments from this report-
ing requirement.
In 1982, Congress expanded the report-
ing requirements previously encompassed
by § 6041 by enacting § 6041A. Section
6041A(a) requires certain service-recipients
to report payments of $600 of more to a ser-
vice provider. Section 6041A(b) requires
certain persons selling consumer products
to a buyer for resale on a buy-sell or de-
posit-commission basis to report such sales.
The legislative history of § 6041A indicates
that the regulatory exceptions to the report-
ing requirements of § 6041 should also
apply for purposes of § 6041A until regula-
tions under § 6041A are issued. SeeH.R.
Conf. Rep. No. 760, 97th Cong., 2d Sess. at
567 (1982).
In temporary regulations on backup with-
holding, the Treasury Department (Trea-
sury) and the Internal Revenue Service
(IRS) followed this legislative history by
providing that the exceptions to reporting
under § 6041 would apply for purposes of
§ 6041A until final regulations were issued.
Section 35a.9999–3, Q&A 14, of the Tem-
porary Employment Tax Regulations. Pro-
posed regulations under § 6041A issued in
1986 also provide that the exceptions to re-
porting under § 6041 apply for purposes of
§ 6041A. Section 1.6041A–1(d)(2) of the
proposed Income Tax Regulations.
In 1997 and 2000, Treasury and the IRS
published new withholding and reporting
regulations under chapter 3 (sections
1441–1464) and subpart G of subchapter A
of chapter 61 (§§ 6041–6050S). T.D. 8734,
1997–2 C.B. 109; T.D. 8881, 2000–23
I.R.B. 1158. These new withholding and re-
porting regulations are a significant revision
of the procedural rules regarding the with-
holding, documentation, and information
reporting requirements that apply to pay-
ments of income to foreign persons. The
regulations generally became effective Jan-
uary 1, 2001. As part of this revision, the
temporary regulations under part 35a on
backup withholding were removed. In ad-
dition, final regulations under § 6041A were
issued excepting certain international pay-
ments from reporting. Section 1.6041A–
1(d)(3) of the Income Tax Regulations.
Section 1.6041A–1(d)(2) of the proposed
Income Tax Regulations, which provides
that the exceptions applicable to reporting
under § 6041 also apply to reporting under
§ 6041A, was not affected by this change.
DISCUSSION
A question has arisen regarding whether
the exceptions from reporting under
§ 1.6041–3 will continue to apply to pay-
ments of a type reportable under § 6041A
after January 1, 2001. There was no inten-
tion on the part of Treasury or the IRS to re-
move the exceptions under § 1.6041–3 for
payments of a type reportable under
§ 6041A(a), either when adopting
§ 1.6041A–1(d)(3) or when removing
§ 35a.9999–3, Q&A-14. Accordingly, until
final regulations are issued under § 6041A,
information returns will not be required
under § 6041A(a) with respect to a payment
of a type exempt from reporting under
§ 1.6041–3.
DRAFTING INFORMATION
The principal author of this notice is
John J. McGreevy of the Office of the As-
sociate Chief Counsel (Procedure & Ad-
ministration), Administrative Provisions
& Judicial Practice Division. For further
information regarding this notice, contact
him at (202) 622-4910 (not a toll-free
call).

26 CFR 601.105: Examination of returns and
claims for refund, credit or abatement;
determination of correct tax liability.
(Also Part I, §§ 2044, 2056, 2519, 2652;
20.2044–1, 20.2056(b)–7, 25.2519–1, 26.2652–1.)
Rev. Proc. 2001–38
SECTION 1. PURPOSE
This revenue procedure provides relief
for surviving spouses and their estates in
situations where a predeceased spouse’s
estate made an unnecessary qualified ter-
minable interest property (QTIP) election
under § 2056(b)(7) of the Internal Rev-
enue Code that did not reduce the estate
tax liability of the estate. This revenue
procedure describes the circumstances in
which these QTIP elections will be
treated as a nullity for federal estate, gift,
and generation-skipping transfer tax pur-
poses, so that the property will not be sub-
ject to transfer tax with respect to the sur-
viving spouse.
SECTION 2. BACKGROUND
Section 2056(a) provides that, except
as limited by § 2056(b), the value of a
taxable estate is determined by deducting
from the value of the gross estate an
amount equal to the value of any interest
in property which passes or has passed
from the decedent to the surviving
spouse. Section 2056(b)(1) denies a mar-
ital deduction for an interest passing to
the surviving spouse that is a “terminable
interest.” An interest is a terminable in-
terest if the interest passing to the surviv-
ing spouse will terminate or fail on the
lapse of time or on the occurrence of an
event or contingency or on the failure of
an event or contingency to occur, and on
termination, an interest in the property
passes to someone other than the surviv-
ing spouse.
Section 2056(b)(7)(A) provides an ex-
ception to this terminable interest rule in
the case of qualified terminable interest
property. For purposes of § 2056(a), quali-
fied terminable interest property is treated
as passing to the surviving spouse, and no
part of the property is treated as passing to
any person other than the surviving spouse.
Under § 2056(b)(7)(B)(i), qualified ter-
minable interest property is property which
passes from the decedent, in which the sur-
viving spouse has a qualifying income in-
terest for life, and to which an election
under § 2056(b)(7)(B)(v) applies.
Section 2056(b)(7)(B)(v) provides that
the election to treat property as QTIP
under § 2056(b)(7) is made by the execu-
tor on the return of tax imposed by
§ 2001. This election, once made, is ir-
revocable.
Section 20.2056(b)–7(b)(4)(i) of the
Estate Tax Regulations provides that the
QTIP election is made on the return of tax
imposed by § 2001 (or § 2101). The term
“return of tax imposed by § 2001” means
the last estate tax return (Form
706–United States Estate (and Genera-
tion-Skipping Transfer) Tax Return) filed
by the executor on or before the due date
of the return, including extensions or, if a
timely return is not filed, the first estate
tax return filed after the due date. Section
20.2056(b)–7(b)(4)(ii) provides that the
election, once made, is irrevocable.
A QTIP election has transfer tax con-
sequences for the surviving spouse. Sec-
tion 2044(a) and (b) provides generally
that the value of the gross estate includes
the value of any property in which the
decedent has a qualifying income inter-
est for life and with respect to which a
deduction was allowed for the transfer of
the property to the decedent under
§ 2056(b)(7). Under § 2519(a) and (b),
any disposition of all or part of a qualify-
ing income interest for life in any prop-
erty with respect to which a deduction
was allowed under § 2056(b)(7) is
treated as a transfer of all interests in the
property other than the qualifying in-
come interest. Further, the surviving
spouse will, in the absence of a “reverse
QTIP” election under § 2652(a)(3), be
treated as the transferor of the property
for generation-skipping transfer tax pur-
poses under § 2652(a).
The Internal Revenue Service has re-
ceived requests for relief in situations
where an estate made an unnecessary
QTIP election. In some cases, a QTIP
election was made when the taxable estate
(before allowance of the marital deduc-
tion) was less than the applicable exclu-
sion amount under § 2010(c). The QTIP
election was not necessary, because no es-
tate tax would have been imposed
whether or not the QTIP election was
made. In other cases, the decedent’s will
provided for a “credit shelter trust” to be
funded with an amount equal to the ap-
plicable exclusion amount under
§ 2010(c), with the balance of the estate
passing to a marital trust intended to qual-
ify under § 2056(b)(7). The estate made
QTIP elections for both the credit shelter
trust and the marital trust. The QTIP elec-
tion for the credit shelter trust was not
necessary, because no estate tax would
have been imposed whether or not the
QTIP election was made for that trust. In
these situations, as a consequence of the
unnecessary QTIP election, the property
subject to the election would be included
in the surviving spouse’s gross estate
under § 2044(a), or if that spouse disposes
of the income interest, would be subject
to gift tax under § 2519. Further, the sur-
viving spouse would, in the absence of a
“reverse QTIP” election under
§ 2652(a)(3), be treated as the transferor
of the property for generation-skipping
transfer tax purposes under § 2652(a).
SECTION 3. SCOPE
This revenue procedure applies to elec-
tions under § 2056(b)(7) to treat property
as qualified terminable interest property
where the election was not necessary to
reduce the estate tax liability to zero,
based on values as finally determined for
federal estate tax purposes. This revenue
procedure does not apply in situations
where a partial QTIP election was re-
quired with respect to a trust to reduce the
estate tax liability and the executor made
the election with respect to more trust
property than was necessary to reduce the
estate tax liability to zero. This revenue
procedure also does not apply to elections
that are stated in terms of a formula de-
signed to reduce the estate tax to zero.
See, for example, § 20.2056(b)–7(h), Ex-
amples 7 and 8. In addition, this revenue
procedure does not apply to protective
elections under § 20.2056(b)–7(c).
SECTION 4. PROCEDURE
In the case of a QTIP election within
the scope of this revenue procedure, the
Service will disregard the election and
treat it as null and void for purposes of
§§ 2044(a), 2056(b)(7), 2519(a), and
2652. The property for which the election
is disregarded under this procedure will
not be includible in the gross estate of the
surviving spouse under § 2044, and the
spouse will not be treated as making a gift
under § 2519 if the spouse disposes of the
income interest with respect to the prop-
erty. Further, the surviving spouse will
2001–24 I.R.B.1335June 11, 2001

not be treated as the transferor of the
property for generation-skipping transfer
tax purposes under § 2652(a). To estab-
lish that an election is within the scope of
this revenue procedure, the taxpayer must
produce sufficient evidence to that effect.
For example, the taxpayer may produce a
copy of the estate tax return filed by the
predeceased spouse’s estate establishing
that the election was not necessary to re-
duce the estate tax liability to zero, based
on values as finally determined for federal
estate tax purposes. Such information, in-
cluding an explanation of why the elec-
tion should be treated as void under this
revenue procedure, should be submitted
either with the Form 706 filed for the sur-
viving spouse’s estate, or with a request
for a private letter ruling submitted at any
time prior to filing that Form 706.
SECTION 5. EFFECTIVE DATE
This revenue procedure is effective as of
June 4, 2001, and applies to elections
within the scope of this revenue procedure,
whenever made. If prior to June 4, 2001,
property subject to an election within the
scope of this revenue procedure was sub-
ject to transfer tax (for example, because
the surviving spouse has died or disposed
of all or part of an income interest), the tax-
payer may file a claim for refund provided
the time prescribed by § 6511 for filing the
claim has not expired.
SECTION 6. DRAFTING INFORMA-
TION
The principal author of this revenue
procedure is Scott S. Landes of the Office
of Associate Chief Counsel (Passthroughs
and Special Industries). For further infor-
mation regarding this revenue procedure,
contact Mr. Landes at (202) 622-3090
(not a toll-free call).
June 11, 200113362001–24 I.R.B.

2001–24 I.R.B.1337June 11, 2001
New Filing Address for the Tax
Shelter Registration Form
Announcement 2001–62
Effective immediately, the address for fil-
ing Form 8264,Application for Registra-
tion of a Tax Shelter, has changed. The
new address is:
Internal Revenue Service Center
Ogden, UT 84201
Part IV. Items of General Interest

June 11, 2001i2001–24 I.R.B.
Revenue rulings and revenue procedures
(hereinafter referred to as “rulings”)
that have an effect on previous rulings
use the following defined terms to de-
scribe the effect:
Amplified describes a situation where
no change is being made in a prior pub-
lished position, but the prior position is
being extended to apply to a variation of
the fact situation set forth therein. Thus,
if an earlier ruling held that a principle
applied to A, and the new ruling holds
that the same principle also applies to B,
the earlier ruling is amplified. (Compare
with modified, below).
Clarified is used in those instances
where the language in a prior ruling is
being made clear because the language
has caused, or may cause, some confu-
sion. It is not used where a position in a
prior ruling is being changed.
Distinguisheddescribes a situation
where a ruling mentions a previously
published ruling and points out an essen-
tial difference between them.
Modified is used where the substance
of a previously published position is
being changed. Thus, if a prior ruling
held that a principle applied to A but not
to B, and the new ruling holds that it ap-
plies to both A and B, the prior ruling is
modified because it corrects a published
position. (Compare with amplified and
clarified, above).
Obsoleted describes a previously pub-
lished ruling that is not considered deter-
minative with respect to future transac-
tions. This term is most commonly used
in a ruling that lists previously published
rulings that are obsoleted because of
changes in law or regulations. A ruling
may also be obsoleted because the sub-
stance has been included in regulations
subsequently adopted.
Revoked describes situations where the
position in the previously published rul-
ing is not correct and the correct position
is being stated in the new ruling.
Superseded describes a situation where
the new ruling does nothing more than
restate the substance and situation of a
previously published ruling (or rulings).
Thus, the term is used to republish under
the 1986 Code and regulations the same
position published under the 1939 Code
and regulations. The term is also used
when it is desired to republish in a single
ruling a series of situations, names, etc.,
that were previously published over a pe-
riod of time in separate rulings. If the
new ruling does more than restate the
substance of a prior ruling, a combination
of terms is used. For example, modified
and superseded describes a situation
where the substance of a previously pub-
lished ruling is being changed in part and
is continued without change in part and it
is desired to restate the valid portion of
the previously published ruling in a new
ruling that is self contained. In this case
the previously published ruling is first
modified and then, as modified, is super-
seded.
Supplemented is used in situations in
which a list, such as a list of the names of
countries, is published in a ruling and
that list is expanded by adding further
names in subsequent rulings. After the
original ruling has been supplemented
several times, a new ruling may be pub-
lished that includes the list in the original
ruling and the additions, and supersedes
all prior rulings in the series.
Suspended is used in rare situations to
show that the previous published rulings
will not be applied pending some future
action such as the issuance of new or
amended regulations, the outcome of
cases in litigation, or the outcome of a
Service study.
Abbreviations
The following abbreviations in current use and for-
merly used will appear in material published in the
Bulletin.
A—Individual.
Acq.—Acquiescence.
B—Individual.
BE—Beneficiary.
BK—Bank.
B.T.A.—Board of Tax Appeals.
C—Individual.
C.B.—Cumulative Bulletin.
CFR—Code of Federal Regulations.
CI—City.
COOP—Cooperative.
Ct.D.—Court Decision.
CY—County.
D—Decedent.
DC—Dummy Corporation.
DE—Donee.
Del. Order—Delegation Order.
DISC—Domestic International Sales Corporation.
DR—Donor.
E—Estate.
EE—Employee.
E.O.—Executive Order.
ER—Employer.
ERISA—Employee Retirement Income Security
Act.
EX—Executor.
F—Fiduciary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Foreign International Sales Company.
FPH—Foreign Personal Holding Company.
F.R.—Federal Register.
FUTA—Federal Unemployment Tax Act.
FX—Foreign Corporation.
G.C.M.—Chief Counsel’s Memorandum.
GE—Grantee.
GP—General Partner.
GR—Grantor.
IC—Insurance Company.
I.R.B.—Internal Revenue Bulletin.
LE—Lessee.
LP—Limited Partner.
LR—Lessor.
M—Minor.
Nonacq.—Nonacquiescence.
O—Organization.
P—Parent Corporation.
PHC—Personal Holding Company.
PO—Possession of the U.S.
PR—Partner.
PRS—Partnership.
PTE—Prohibited Transaction Exemption.
Pub. L.—Public Law.
REIT—Real Estate Investment Trust.
Rev. Proc.—Revenue Procedure.
Rev. Rul.—Revenue Ruling.
S—Subsidiary.
S.P.R.—Statements of Procedural Rules.
Stat.—Statutes at Large.
T—Target Corporation.
T.C.—Tax Court.
T.D.—Treasury Decision.
TFE—Transferee.
TFR—Transferor.
T.I.R.—Technical Information Release.
TP—Taxpayer.
TR—Trust.
TT—Trustee.
U.S.C.—United States Code.
X—Corporation.
Y—Corporation.
Z—Corporation.
Definition of Terms

2001–24 I.R.B.iiJune 11, 2001
Numerical Finding List
1
Bulletins 2001–1 through 2001–23
Announcements:
2001–1, 2001–2 I.R.B. 277
2001–2, 2001–2 I.R.B. 277
2001–3, 2001–2 I.R.B. 278
2001–4, 2001–2 I.R.B. 286
2001–5, 2001–2 I.R.B. 286
2001–6, 2001–3 I.R.B. 357
2001–7, 2001–3 I.R.B. 357
2001–8, 2001–3 I.R.B. 357
2001–9, 2001–3 I.R.B. 357
2001–10, 2001–4 I.R.B. 431
2001–11, 2001–4 I.R.B. 432
2001–12, 2001–6 I.R.B. 526
2001–13, 2001–9 I.R.B. 752
2001–14, 2001–7 I.R.B. 648
2001–15, 2001–8 I.R.B. 715
2001–16, 2001–8 I.R.B. 715
2001–17, 2001–8 I.R.B. 716
2001–18, 2001–10 I.R.B. 791
2001–19, 2001–10 I.R.B. 791
2001–20, 2001–8 I.R.B. 716
2001–21, 2001–9 I.R.B. 752
2001–22, 2001–11 I.R.B. 895
2001–23, 2001–10 I.R.B. 791
2001–24, 2001–10 I.R.B. 793
2001–25, 2001–11 I.R.B. 895
2001–26, 2001–11 I.R.B. 896
2001–27, 2001–11 I.R.B. 897
2001–28, 2001–13 I.R.B. 975
2001–29, 2001–14 I.R.B. 1014
2001–30, 2001–15 I.R.B. 1065
2001–31, 2001–17 I.R.B. 1113
2001–32, 2001–17 I.R.B. 1113
2001–33, 2001–17 I.R.B. 1137
2001–34, 2001–16 I.R.B. 1087
2001–35, 2001–16 I.R.B. 1087
2001–36, 2001–16 I.R.B. 1089
2001–37, 2001–16 I.R.B. 1090
2001–38, 2001–17 I.R.B. 1138
2001–39, 2001–17 I.R.B. 1141
2001–40, 2001–17 I.R.B. 1141
2001–41, 2001–18 I.R.B. 1147
2001–42, 2001–18 I.R.B. 1147
2001–43, 2001–18 I.R.B. 1147
2001–44, 2001–18 I.R.B. 1148
2001–45, 2001–18 I.R.B. 1148
2001–46, 2001–19 I.R.B. 1165
2001–47, 2001–19 I.R.B. 1165
2001–48, 2001–19 I.R.B. 1168
2001–49, 2001–20 I.R.B. 1183
2001–50, 2001–20 I.R.B. 1184
2001–51, 2001–20 I.R.B. 1185
2001–52, 2001–20 I.R.B. 1186
2001–53, 2001–20 I.R.B. 1186
2001–54, 2001–21 I.R.B. 1284
2001–55, 2001–21 I.R.B. 1284
2001–56, 2001–21 I.R.B. 1286
2001–57, 2001–20 I.R.B. 1187
2001–58, 2001–22 I.R.B. 1295
2001–59, 2001–23 I.R.B. 1331
2001–60, 2001–21 I.R.B. 1287
2001–61, 2001–22 I.R.B. 1296
Court Decisions:
2069, 2001–21 I.R.B. 1191
Notices:
2001–1, 2001–2 I.R.B. 261
2001–2, 2001–2 I.R.B. 265
2001–3, 2001–2 I.R.B. 267
2001–4, 2001–2 I.R.B. 267
2001–5, 2001–3 I.R.B. 327
2001–6, 2001–3 I.R.B. 327
2001–7, 2001–4 I.R.B. 374
2001–8, 2001–4 I.R.B. 374
2001–9, 2001–4 I.R.B. 375
2001–10, 2001–5 I.R.B. 459
2001–11, 2001–5 I.R.B. 464
2001–12, 2001–3 I.R.B. 328
2001–13, 2001–6 I.R.B. 514
2001–14, 2001–6 I.R.B. 516
2001–15, 2001–7 I.R.B. 589
2001–16, 2001–9 I.R.B. 730
2001–17, 2001–9 I.R.B. 730
2001–18, 2001–9 I.R.B. 731
2001–19, 2001–10 I.R.B. 784
2001–20, 2001–11 I.R.B. 818
2001–21, 2001–11 I.R.B. 818
2001–22, 2001–12 I.R.B. 911
2001–23, 2001–12 I.R.B. 911
2001–24, 2001–12 I.R.B. 912
2001–25, 2001–13 I.R.B. 941
2001–26, 2001–13 I.R.B. 942
2001–27, 2001–13 I.R.B. 942
2001–28, 2001–13 I.R.B. 944
2001–29, 2001–14 I.R.B. 989
2001–30, 2001–14 I.R.B. 989
2001–31, 2001–17 I.R.B. 1093
2001–32, 2001–18 I.R.B. 1146
2001–33, 2001–19 I.R.B. 1155
2001–34, 2001–23 I.R.B. 1302
2001–35, 2001–23 I.R.B. 1314
Proposed Regulations:
LR–230–76, 2001–13 I.R.B. 945
REG–209461–79, 2001–8 I.R.B. 712
REG–246256–96, 2001–8 I.R.B. 713
REG–251701–96, 2001–4 I.R.B. 396
REG–101520–97, 2001–15 I.R.B. 1057
REG–106030–98, 2001–11 I.R.B. 820
REG–106446–98, 2001–13 I.R.B. 945
REG–106542–98, 2001–5 I.R.B. 473
REG–121928–98, 2001–6 I.R.B. 520
REG–109481–99, 2001–13 I.R.B. 961
REG–111835–99, 2001–11 I.R.B. 834
REG–114998–99, 2001–14 I.R.B. 992
REG–115560–99, 2001–14 I.R.B. 993
REG–101739–00, 2001–14 I.R.B. 996
REG–103320–00, 2001–8 I.R.B. 714
REG–104683–00, 2001–4 I.R.B. 407
REG–104876–00, 2001–14 I.R.B. 998
REG–105801–00, 2001–13 I.R.B. 965
REG–105946–00, 2001–16 I.R.B. 1069
REG–106513–00, 2001–16 I.R.B. 1076
REG–106702–00, 2001–4 I.R.B. 424
REG–106791–00, 2001–6 I.R.B. 521
REG–106892–00, 2001–15 I.R.B. 1060
REG–107047–00, 2001–14 I.R.B. 1002
REG–107101–00, 2001–16 I.R.B. 1083
REG–107175–00, 2001–13 I.R.B. 971
REG–107176–00, 2001–4 I.R.B. 428
REG–107186–00, 2001–13 I.R.B. 973
REG–107566–00, 2001–3 I.R.B. 346
REG–110374–00, 2001–12 I.R.B. 915
REG–110659–00, 2001–12 I.R.B. 917
REG–114082–00, 2001–7 I.R.B. 629
Proposed Regulations—Continued:
REG–114083–00, 2001–7 I.R.B. 630
REG–114084–00, 2001–7 I.R.B. 633
REG–116468–00, 2001–6 I.R.B. 522
REG–119352–00, 2001–6 I.R.B. 525
REG–121109–00, 2001–15 I.R.B. 1064
REG–125237–00, 2001–12 I.R.B. 919
REG–126100–00, 2001–11 I.R.B. 862
REG–129608–00, 2001–14 I.R.B. 1011
REG–130477–00, 2001–11 I.R.B. 865
REG–130481–00, 2001–11 I.R.B. 865
REG–119436–01, 2001–20 I.R.B. 1183
Railroad Retirement Quarterly Rates:
2001–2, I.R.B. 258
2001–15, I.R.B. 1054
Revenue Procedures:
2001–1, 2001–1 I.R.B. 1
2001–2, 2001–1 I.R.B. 79
2001–3, 2001–1 I.R.B. 111
2001–4, 2001–1 I.R.B. 121
2001–5, 2001–1 I.R.B. 164
2001–6, 2001–1 I.R.B. 194
2001–7, 2001–1 I.R.B. 236
2001–8, 2001–1 I.R.B. 239
2001–9, 2001–3 I.R.B. 328
2001–10, 2001–2 I.R.B. 272
2001–11, 2001–2 I.R.B. 275
2001–12, 2001–3 I.R.B. 335
2001–13, 2001–3 I.R.B. 337
2001–14, 2001–3 I.R.B. 343
2001–15, 2001–5 I.R.B. 465
2001–16, 2001–4 I.R.B. 376
2001–17, 2001–7 I.R.B. 589
2001–18, 2001–8 I.R.B. 708
2001–19, 2001–9 I.R.B. 732
2001–20, 2001–9 I.R.B. 738
2001–21, 2001–9 I.R.B. 742
2001–22, 2001–9 I.R.B. 745
2001–23, 2001–10 I.R.B. 784
2001–24, 2001–10 I.R.B. 788
2001–25, 2001–12 I.R.B. 913
2001–26, 2001–17 I.R.B. 1093
2001–27, 2001–19 I.R.B. 1155
2001–28, 2001–19 I.R.B. 1156
2001–29, 2001–19 I.R.B. 1160
2001–30, 2001–19 I.R.B. 1163
2001–31, 2001–20 I.R.B. 1170
2001–32, 2001–21 I.R.B. 1197
2001–33, 2001–23 I.R.B. 1322
2001–34, 2001–22 I.R.B. 1293
2001–35, 2001–22 I.R.B. 1293
2001–36, 2001–23 I.R.B. 1326
2001–37, 2001–23 I.R.B. 1327
Revenue Rulings:
2001–1, 2001–9 I.R.B. 726
2001–2, 2001–2 I.R.B. 255
2001–3, 2001–3 I.R.B. 319
2001–4, 2001–3 I.R.B. 295
2001–5, 2001–5 I.R.B. 451
2001–6, 2001–6 I.R.B. 491
2001–7, 2001–7 I.R.B. 541
2001–8, 2001–9 I.R.B. 726
2001–9, 2001–8 I.R.B. 652
2001–10, 2001–10 I.R.B. 755
2001–11, 2001–10 I.R.B. 780
2001–12, 2001–11 I.R.B. 811
2001–13, 2001–12 I.R.B. 898
1
A cumulative list of all revenue rulings, revenue
procedures, Treasury decisions, etc., published in
Internal Revenue Bulletins 2000–27 through
2000–52 is in Internal Revenue Bulletin 2001–1,
dated January 2, 2001.

June 11, 2001iii2001–24 I.R.B.
Revenue Rulings—Continued:
2001–14, 2001–12 I.R.B. 898
2001–15, 2001–13 I.R.B. 922
2001–16, 2001–13 I.R.B. 936
2001–17, 2001–15 I.R.B. 1052
2001–18, 2001–17 I.R.B. 1092
2001–19, 2001–18 I.R.B. 1143
2001–20, 2001–18 I.R.B. 1143
2001–21, 2001–18 I.R.B. 1144
2001–22, 2001–19 I.R.B. 1152
2001–23, 2001–20 I.R.B. 1169
2001–24, 2001–22 I.R.B. 1290
2001–25, 2001–22 I.R.B. 1291
2001–26, 2001–23 I.R.B. 1297
2001–27, 2001–23 I.R.B. 1298
Treasury Decisions:
8910, 2001–2 I.R.B. 258
8911, 2001–3 I.R.B. 321
8912, 2001–5 I.R.B. 452
8913, 2001–3 I.R.B. 300
8914, 2001–8 I.R.B. 653
8915, 2001–4 I.R.B. 359
8916, 2001–4 I.R.B. 360
8917, 2001–7 I.R.B. 538
8918, 2001–4 I.R.B. 372
8919, 2001–6 I.R.B. 505
8920, 2001–8 I.R.B. 654
8921, 2001–7 I.R.B. 532
8922, 2001–6 I.R.B. 508
8923, 2001–6 I.R.B. 485
8924, 2001–6 I.R.B. 489
8925, 2001–6 I.R.B. 496
8926, 2001–6 I.R.B. 492
8927, 2001–11 I.R.B. 807
8928, 2001–8 I.R.B. 685
8929, 2001–10 I.R.B. 756
8930, 2001–5 I.R.B. 433
8931, 2001–7 I.R.B. 542
8932, 2001–11 I.R.B. 813
8933, 2001–11 I.R.B. 794
8934, 2001–12 I.R.B. 904
8935, 2001–8 I.R.B. 702
8936, 2001–9 I.R.B. 720
8937, 2001–11 I.R.B. 806
8938, 2001–13 I.R.B. 929
8939, 2001–12 I.R.B. 899
8940, 2001–15 I.R.B. 1016
8941, 2001–14 I.R.B. 977
8942, 2001–13 I.R.B. 929
8943, 2001–15 I.R.B. 1054
8944, 2001–16 I.R.B. 1067
8945, 2001–23 I.R.B. 1300

2001–24 I.R.B.ivJune 11, 2001
Finding List of Current Actions on
Previously Published Items
1
Bulletins 2001–1 through 2001–23
Announcements:
98–99
Modified by
Ann. 2001–9, 2001–3 I.R.B. 357
99–79
Superseded by
Ann. 2001–3, 2001–2 I.R.B. 278
2000–78
Obsoleted by
T.D. 8933, 2001–11 I.R.B. 794
2000–97
Corrected by
Ann. 2001–7, 2001–3 I.R.B. 357
Cumulative Bulletin:
1998–2
Corrected by
Ann. 2001–5, 2001–2 I.R.B. 286
Notices:
94–3
Modified by
T.D. 8933, 2001–11 I.R.B. 794
98–39
Modified by
Notice 2001–9, 2001–4 I.R.B. 375
98–40
Modified by
Notice 2001–9, 2001–4 I.R.B. 375
99–53
Modified and superseded by
Notice 2001–7, 2001–4 I.R.B. 374
2000–21
Superseded by
Notice 2001–1, 2001–2 I.R.B. 261
2000–22
Modified and superseded by
Notice 2001–8, 2001–4 I.R.B. 374
2000–26
Modified by
Notice 2001–22, 2001–12 I.R.B. 911
2000–33
Obsoleted by
T.D. 8945, 2001–23 I.R.B. 1300
2000–43
Extended by
Notice 2001–13, 2001–6 I.R.B. 514
Proposed Regulations:
EE–130–86
Partially withdrawn by
REG–209461–79, 2001–8 I.R.B. 712
REG–106030–98
Corrected by
Ann. 2001–30, 2001–15 I.R.B. 1065
REG–106542–98
Corrected by
Ann. 2001–24, 2001–13 I.R.B. 793
Proposed Regulations—Continued:
REG–116733–98
Withdrawn by
Ann. 2001–11, 2001–4 I.R.B. 432
REG–105235–99
Corrected by
Ann. 2001–52, 2001–20 I.R.B. 1186
REG–116048–99
Withdrawn by
Ann. 2001–27, 2001–11 I.R.B. 897
REG–116050–99
Corrected by
Ann. 2001–51, 2001–20 I.R.B. 1185
REG–104683–00
Corrected by
Ann. 2001–42, 2001–18 I.R.B. 1147
REG–106702–00
Corrected by
Ann. 2001–28, 2001–13 I.R.B. 975
REG–110374–00
Corrected by
Ann. 2001–44, 2001–18 I.R.B. 1148
REG–126100–00
Corrected by
Ann. 2001–50, 2001–20 I.R.B. 1184
Revenue Procedures:
75–21
Modified and superseded by
Rev. Proc. 2001–28, 2001–19 I.R.B. 1156
75–28
Modified and superseded by
Rev. Proc. 2001–29, 2001–19 I.R.B. 1160
76–30
Modified and superseded by
Rev. Proc. 2001–28, 2001–19 I.R.B. 1156
79–48
Modified and superseded by
Rev. Proc. 2001–28, 2001–19 I.R.B. 1156
Rev. Proc. 2001–29, 2001–19 I.R.B. 1160
83–87
Superseded by
Rev. Proc. 2001–15, 2001–5 I.R.B. 465
90–18
Amplified and superseded by
Rev. Proc. 2001–18, 2001–8 I.R.B. 708
92–19
Superseded by
Rev. Proc. 2001–15, 2001–5 I.R.B. 465
96–15
Modified by
Ann. 2001–22, 2001–11 I.R.B. 895
96–17
Modified by
Rev. Proc. 2001–9, 2001–3 I.R.B. 328
97–25
Superseded by
Rev. Proc. 2001–31, 2001–20 I.R.B. 1170
99–18
Modified and superseded by
Rev. Proc. 2001–21, 2001–9 I.R.B. 742
Revenue Procedures—Continued:
99–47
Superseded by
Rev. Proc. 2001–16, 2001–4 I.R.B. 376
99–49
Modified and amplified by
Notice 2001–23, 2001–12 I.R.B. 911
Rev. Proc. 2001–10, 2001–2 I.R.B. 272
Rev. Proc. 2001–23, 2001–10 I.R.B. 784
Rev. Proc. 2001–24, 2001–10 I.R.B. 788
Rev. Proc. 2001–25, 2001–12 I.R.B. 913
Rev. Rul. 2001–8, 2001–9 I.R.B. 762
2000–1
Superseded by
Rev. Proc. 2001–1, 2001–1 I.R.B. 1
2000–2
Superseded by
Rev. Proc. 2001–2, 2001–1 I.R.B. 79
2000–3
Superseded by
Rev. Proc. 2001–3, 2001–1 I.R.B. 111
2000–4
Superseded by
Rev. Proc. 2001–4, 2001–1 I.R.B. 121
2000–5
Superseded by
Rev. Proc. 2001–5, 2001–1 I.R.B. 164
2000–6
Superseded by
Rev. Proc. 2001–6, 2001–1 I.R.B. 194
2000–7
Superseded by
Rev. Proc. 2001–7, 2001–1 I.R.B. 236
2000–8
Superseded by
Rev. Proc. 2001–8, 2001–1 I.R.B. 239
2000–14
Supplemented by
Rev. Proc. 2001–27, 2001–19 I.R.B. 1155
2000–16
Modified and superseded by
Rev. Proc. 2001–17, 2001–7 I.R.B. 589
2000–21
Obsoleted by
Rev. Proc. 2001–35, 2001–22 I.R.B. 1293
2000–22
Modified and superseded by
Rev. Proc. 2001–10, 2001–2 I.R.B. 272
2000–23
Superseded by
Rev. Proc. 2001–26, 2001–17 I.R.B. 1093
2001–3
Corrected by
Ann. 2001–25, 2001–11 I.R.B. 895
Section 5.01 revoked by
Rev. Proc. 2001–30, 2001–19 I.R.B. 1163
2001–13
Clarified by
Notice 2001–12, 2001–3 I.R.B. 328
2001–26
Corrected by
Ann. 2001–59, 2001–23 I.R.B. 1331
1
A cumulative list of current actions on previously
published items in Internal Revenue Bulletins
2000–27 through 2000–52 is in Internal Revenue
Bulletin 2001–1, dated January 2, 2001.

June 11, 2001v2001–24 I.R.B.
Revenue Procedures—Continued:
2001–30
Modified by
Rev. Proc. 2001–34, 2001–22 I.R.B. 1293
Revenue Rulings:
64–328
Modified by
Notice 2001–10, 2001–5 I.R.B. 459
66–110
Modified by
Notice 2001–10, 2001–5 I.R.B. 459
85–30
Clarified by
Rev. Rul. 2001–8, 2001–9 I.R.B. 762
88–95
Clarified by
Rev. Rul. 2001–8, 2001–9 I.R.B. 762
92–19
Supplemented in part by
Rev. Rul. 2001–11, 2001–10 I.R.B. 780
2000–56
Corrected by
Ann. 2001–19, 2001–10 I.R.B. 791
2001–4
Modified by
Notice 2001–23, 2001–12 I.R.B. 911
Treasury Decisions:
7530
Removed by
T.D. 8938, 2001–13 I.R.B. 929
8757
Revised by
T.D. 8941, 2001–14 I.R.B. 977
8881
Corrected by
Ann. 2001–55, 2001–21 I.R.B. 1284
8889
Corrected by
Ann. 2001–14, 2001–21 I.R.B. 286
8913
Corrected by
Ann. 2001–26, 2001–11 I.R.B. 896
8916
Corrected by
Ann. 2001–41, 2001–18 I.R.B. 1147
8921
Corrected by
Ann. 2001–43, 2001–18 I.R.B. 1147
8929
Corrected by
Ann. 2001–56, 2001–21 I.R.B. 1286
8931
Technically amended by
Ann. 2001–37, 2001–16 I.R.B. 1090
8940
Corrected by
Ann. 2001–53, 2001–20 I.R.B. 1186

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