December 2001
Issue |
Date |
Subject |
2001-264 |
December 31, 2001 |
New Temporary and Proposed Built-In Gain Regulations Issued Under Section 337(d) |
2001-263 |
December 31, 2001 |
Fifth Circuit Reverses Tax Court in Compaq Computer; ADR Transaction Held to Have Economic Substance and a Business Purpose |
2001-262 |
December 28, 2001 |
Tax Court Disallows Business Expense Deductions, as Lacking Business Purpose and Economic Substance |
2001-261 |
December 27, 2001 |
Final Regulations Address Allocation of Loss Recognized on Stock Dispositions for Taxpayers Claiming a Foreign Tax Credit |
2001-260 |
December 26, 2001 |
Revenue Ruling Addresses the Income Tax Treatment of Options and Restricted Stock in Spin-Offs |
2001-259 |
December 26, 2001 |
IRS Notice Provides New Model Safe Harbor Explanations for Distributions from Qualified Plans |
2001-258 |
December 26, 2001 |
D.C. Circuit Vacates and Remands Economic Substance Case to Tax Court for Reconsideration in Light of ASA Investerings |
2001-257 |
December 21, 2001 |
Revenue Ruling Provides That Employer Reimbursements Of Cafeteria Plan Contributions For Health Insurance Premiums Are Included In Employees’ Gross Income |
2001-256 |
December 21, 2001 |
IRS Announces Waiver of Section 6662 Penalties for Certain Disclosures of Tax Shelter and Other Items |
2001-255 |
December 21, 2001 |
New Regulations Dealing With The Research Credit Proposed To Be Effective For Tax Years Ending On Or After December 26, 2001 |
2001-254 |
December 20, 2001 |
Legislative Update: Victims’ Relief Legislation Passes by Unanimous Consent |
2001-253 |
December 20, 2001 |
IRS Releases Guidance on 401(k) Distributions and Catch-up Contributions |
2001-252 |
December 20, 2001 |
Legislative Update: House Approves Stimulus Package, Action by Senate is Uncertain |
2001-251 |
December 17, 2001 |
IRS Notice Provides Guidance on ESOP Dividend Elections |
2001-250 |
December 14, 2001 |
IRS Releases New Proposed Regulations Dealing With The Research Credit |
2001-249 |
December 14, 2001 |
Final Regulations Address Elective Changes in Entity Classification |
2001-248 |
December 13, 2001 |
Legislative Update: House Approves Victims Relief . . . Again |
2001-247 |
December 11, 2001 |
IRS Releases Pension Plan Limits and COLAs for 2002 |
2001-246 |
December 10, 2001 |
IRS Issues Announcement Providing Additional September 11 Relief |
2001-245 |
December 7, 2001 |
IRS Announces Inflation Adjustments for 2002 |
2001-244 |
December 7, 2001 |
IRS Releases Guidance on Section 529 Qualified Tuition Programs |
2001-243 |
December 6, 2001 |
IRS Expands the Safe Harbor Provisions of Notice 88-129 for Public Utilities |
November 2001
Issue |
Date |
Subject |
2001-242 |
November 30, 2001 |
Legislative Update: Talks Continue on Economic Stimulus Package |
2001-241 |
November 29, 2001 |
IRS Guidance on Bad Debt Conformity Election for Banks |
2001-240 |
November 29, 2001 |
IRS Issues Guidance on Value of Demonstration Vehicles Used by Auto Dealership Employees |
2001-239 |
November 29, 2001 |
IRS Holds That Certain Land Preparation Costs of Modern Golf Greens Are Depreciable |
2001-238 |
November 21, 2001 |
IRS Grants Tax Relief For Certain Rent Holidays For Aircraft Leases, To Assist In Federal Loan Guarantee Program |
2001-237 |
November 19, 2001 |
Legislative Update: Senate Acts on Relief for Victims and Survivors of Terrorist Attacks |
2001-236 |
November 15, 2001 |
Legislative Update: Discussions Continue on Economic Stimulus Package |
2001-235 |
November 14, 2001 |
Proposed Regulations Define a Statutory Merger or Consolidation |
2001-234 |
November 14, 2001 |
IRS Concludes Credit Cards Fees May Be Treated As Interest Income, Depending on Facts and Circumstances |
2001-233 |
November 14, 2001 |
IRS Extends GUST Remedial Amendment Period |
2001-232 |
November 14, 2001 |
IRS Releases the LMSB Fast Track Pilot Program to Facilitate Resolution of Large and Mid-Size Business Tax Issues |
2001-231 |
November 14, 2001 |
Due Date for Certain Deposits of Air Transportation Excise Taxes Extended to January 15, 2002 |
2001-230 |
November 13, 2001 |
Proposed Regulation Confirms Availability of a Favorable Basis Provision to Transactions Between Members of a Consolidated Group |
2001-229 |
November 13, 2001 |
Proposed Regulations and IRS Notices Address FICA, FUTA Obligations Relating to Exercise of Employee Stock Options |
2001-228 |
November 09, 2001 |
IRS Updates the Disaster Relief Guidance for Taxpayers with an Interest in Affected Passthrough Entities |
2001-227 |
November 09, 2001 |
IRS Supplements Earlier Relief Allowing Election Out of Midquarter Convention for Certain Taxpayers in 2001 |
2001-226 |
November 09, 2001 |
United States and Luxembourg Sign Mutual Agreement on Transition Rules in Tax Treaty |
2001-225 |
November 09, 2001 |
Legislative Update: Senate Finance Committee Approves Its Version of an Economic Stimulus Bill |
2001-224 |
November 08, 2001 |
Legislative Update: Senate Finance Committee Markup of Economic Stimulus Plan Continues Into the Evening |
2001-223 |
November 07, 2001 |
Update: IRS National Office Mail Room Reopens |
2001-222 |
November 06, 2001 |
Legislative Update: Senate Finance Committee Releases Its Version of Economic Stimulus Package |
2001-221 |
November 06, 2001 |
Seventh Circuit Reverses the Tax Court's Opinion in U.S. Freightways Corp. v. Commissioner |
2001-220 |
November 06, 2001 |
Standard Mileage Allowance Rises to 36.5 Cents Per Mile for 2002 |
2001-219 |
November 02, 2001 |
IRS Releases Supplemental Guidance Concerning September 11 Terrorist Attacks |
October 2001
Issue |
Date |
Subject |
2001-218 |
October 31, 2001 |
IRS National Office Mail Room Closes; Time-Sensitive Deliveries May Require Extra Attention |
2001-217 |
October 29, 2001 |
China: Changes in the Newly Revised Tax Administration and Collection Law |
2001-216 |
October 26, 2001 |
IRS Announces Taxpayers May Redesignate Estimated Income Tax Payments as Employment Tax Deposits |
2001-215 |
October 25, 2001 |
IRS Is Expected to Release Fast Track Program to Facilitate Resolution of Large and Mid-Size Business Tax Issues |
2001-214 |
October 24, 2001 |
Legislative Update: House Approves Economic Stimulus Package |
2001-213 |
October 24, 2001 |
IRS Provides Interim Guidance on Leave-Based Donation Programs |
2001-212 |
October 23, 2001 |
Senate Finance Chairman and House Democrats Release Separate Outlines of Stimulus Packages |
2001-211 |
October 23, 2001 |
Ninth Circuit Upholds Tax Court Decision Regarding Amortization Deduction for Payments to Third-Party Insurers |
2001-210 |
October 22, 2001 |
Regulations Are Proposed Concerning Catch-Up Contributions for Individuals Age 50 Years or Older |
2001-209 |
October 18, 2001 |
IRS Releases Several Revised Determination Letter Application Forms |
2001-208 |
October 18, 2001 |
IRS Allows Election Out of Midquarter Convention for Certain Taxpayers in 2001 |
2001-207 |
October 18, 2001 |
Legislative Update: House Postpones Vote on Stimulus Package, Senate Continues to Develop a Separate Version |
2001-206 |
October 16, 2001 |
IRS Issues Guidance on the Increased Contribution and Benefit Limits Under Section 415 |
2001-205 |
October 16, 2001 |
IRS Releases Final Regulations Relating to the Effect of the Family Medical Leave Act on Section 125 Cafeteria Plans |
2001-204 |
October 15, 2001 |
IRS Releases Proposed Audit Guidance for External Auditors of Qualified Intermediaries |
2001-203 |
October 15, 2001 |
IRS Issues Guidance on Form W-2 Reporting of Catch-up Contributions |
2001-202 |
October 12, 2001 |
House Ways and Means Considers Economic Stimulus Package |
2001-201 |
October 11, 2001 |
IRS Releases Notice for Employers to Give Employees Explaining Saver's Tax Credit |
2001-200 |
October 11, 2001 |
Analysis: Compensation and Benefits Issues Arising Out of the September 11th Terrorist Attacks |
2001-199 |
October 10, 2001 |
District Court: Economic Substance Found in Transactions Involving PPNs and LIBOR Notes |
2001-198 |
October 10, 2001 |
Analysis: Sixth Circuit Determines Taxpayer's Payments for Environmental Remediation, Corporate Reorganization, and Engineering Studies Are Capital Expenditures |
2001-197 |
October 9, 2001 |
IRS Issues Guidance Concerning Section 1374 Built-in Gains for Certain Timber, Coal, and Iron Ore Transactions |
2001-196 |
October 9, 2001 |
IRS Begins Issuing GUST Opinion Letters for M&P Plans |
2001-195 |
October 5, 2001 |
Analysis: Washington Responds to Tax Issues Raised by September 11 |
2001-194 |
October 4, 2001 |
Legislative Update: Attention Turns to a Stimulus Package |
2001-193 |
October 3, 2001 |
Final TEFRA Regulations Are Issued |
2001-192 |
October 2, 2001 |
Tax Court: State Tax Deficiencies and Interest on Deficiencies Are Specified Liability Losses Eligible For 10-Year Loss Carryback |
2001-191 |
October 1, 2001 |
Australia: Changes to Thin Capitalization and Debt/Equity Rules |
September 2001
Issue |
Date |
Subject |
2001-190 |
September 27, 2001 |
United States and Australia Sign New Protocol to Income Tax Treaty |
2001-189 |
September 26, 2001 |
Revenue Ruling Updates List of Countries Granting Exemptions for Foreign Workers on Ships and Aircraft |
2001-188 |
September 25, 2001 |
Web Cast Video: Guidance for Companies Seeking to Provide Relief to Victims of Terrorist Attacks |
2001-187 |
September 24, 2001 |
Revenue Ruling Applies Step Transaction Doctrine to Treat an Acquisition Merger That Would Otherwise Constitute a Qualified Stock Purchase, Followed by an Upstream Merger of Target, as a Single Statutory Merger |
2001-186 |
September 21, 2001 |
IRS Clarifies Relief From Terrorist Attacks in a Revised Notice 2001-61 |
2001-185 |
September 19, 2001 |
IRS Requests Comments Concerning Interest Expense Allocation and Apportionment Rules for Integrated Transaction Treatment of Financial Transactions |
2001-184 |
September 19, 2001 |
States Extend Tax Return and Payment Due Dates in the Wake of Terrorist Attacks |
2001-183 |
September 17, 2001 |
Labor Department Grants Form 5500 Relief for Victims of Terrorist Attacks |
2001-182 |
September 17, 2001 |
Update: IRS Relief for Victims of Terrorist Attack |
2001-181 |
September 13, 2001 |
IRS Issues Filing and Other Relief |
2001-180 |
September 10, 2001 |
IRS Official Lists International Projects Currently Active in Chief Counsel's Office |
2001-179 |
September 7, 2001 |
IRS Provides Guidance for Qualified Tuition Programs |
2001-178 |
September 4, 2001 |
Congress Returns After August Recess |
August 2001
Issue |
Date |
Subject |
2001-177 |
August 31, 2001 |
IRS Issues Notices Providing Guidance on Effective Dates for Recent Legislative Changes to Retirement Plans |
2001-176 |
August 30, 2001 |
Wisconsin: Legislation Eliminates Limited Partnership Planning |
2001-175 |
August 28, 2001 |
CBO Revises Budget Projections; Smaller Surpluses Expected |
2001-174 |
August 24, 2001 |
United Kingdom: Government Requests Comments Concerning Proposed Exemptions for Foreign Dividends |
2001-173 |
August 23, 2001 |
Proposed Regulations Clarify Subchapter S Trust Elections for Testamentary Trusts |
2001-172 |
August 22, 2001 |
OMB Revises Its Budget Surplus Projections |
2001-171 |
August 21, 2001 |
Tax Court: U.S. Corporation Must Recognize Subpart F Income of Foreign Corporation Wholly Owned by Grantor Trust |
2001-170 |
August 21, 2001 |
Revenue Procedure Provides Safe Harbor of Accounting for Railroads' Track Repair and Maintenance Expense |
2001-169 |
August 20, 2001 |
WTO Panel Issues Report Finding ETI Legislation Is a Prohibited Export Subsidy |
2001-168 |
August 14, 2001 |
Seventh Circuit Affirms Denial of Taxpayer's Claims for Research Credit Under Section 41 and for Deduction Under Section 1341 |
2001-167 |
August 8, 2001 |
Final Regulations Make Changes to the Filing Due Dates and Deposit Rules for Form 720 Excise Taxes |
2001-166 |
August 8, 2001 |
Final Regulations on Defining "Domestic Trusts" Are Released |
2001-165 |
August 7, 2001 |
Analysis: Key Provisions of the U.S.-U.K. Tax Treaty |
2001-164 |
August 3, 2001 |
Senate Finance Committee Releases New Tax Shelter Proposal |
2001-163 |
August 3, 2001 |
Legislative Update: Bill to Revise Subchapter S Provisions Would Benefit Many S Corporations |
2001-162 |
August 3, 2001 |
House Passes Patients' Bill of Rights |
2001-161 |
August 2, 2001 |
IRS Issues Modifications to Tax Shelter Regulations |
2001-160 |
August 2, 2001 |
Temporary "Anti-Morris Trust" Regulations Issued Under Section 355(e) |
2001-159 |
August 2, 2001 |
IRS Releases Guidance Concerning Issuance of Partnership Profits Interests |
2001-158 |
August 2, 2001 |
IRS and Seagate Technology Settle Stock Option/Cost Sharing Dispute |
2001-157 |
August 2, 2001 |
Proposed Regulations Address When Spouse Will Be Taxed on Certain Stock Redemptions During Marriage or Incident to Divorce |
2001-156 |
August 2, 2001 |
IRS Updates the List of "Listed Transactions" |
2001-155 |
August 2, 2001 |
House of Representatives Passes Energy Tax Legislation |
2001-154 |
August 1, 2001 |
Extensions of Time for Late Allocations of GST Exemptions, Electing Out of Automatic Allocations, and Designating GST Trusts |
2001-153 |
August 1, 2001 |
Legislative Update: Doggett Introduces Bill to Codify Economic Substance |
July 2001
Issue |
Date |
Subject |
2001-152 |
July 31, 2001 |
Tax Court: Payment of Court Judgment Is Capital Expenditure, Part of Cost Basis of Acquired Property |
2001-151 |
July 31, 2001 |
Final Regulations: Interest-Free Adjustments Under Section 6205 |
2001-150 |
July 26, 2001 |
Revenue Ruling Obsoletes Consolidated Return Guidance for Certain U.S. Corporations with Mexican Subsidiaries |
2001-149 |
July 26, 2001 |
IRS to Deny Losses Related to Certain Basis-Shifting Transactions |
2001-148 |
July 24, 2001 |
Analysis: New U.S.-U.K. Income Tax Treaty Makes Numerous Changes to Existing Treaty Provisions |
2001-147 |
July 24, 2001 |
United States and United Kingdom Sign New Income Tax Treaty |
2001-146 |
July 20, 2001 |
Treasury Provides an Update on Tax Treaties |
2001-145 |
July 19, 2001 |
Final Regulations Concerning Foreign Trusts and Estates Are Issued Under Sections 679 and 684 |
2001-144 |
July 19, 2001 |
Ways and Means Committee Approves Energy Tax Legislation |
2001-143 |
July 16, 2001 |
IRS Releases Alternative Model Amendment for Minimum Distributions for 2001 by Retirement Plans |
2001-142 |
July 16, 2001 |
IRS to Send Notices and to Begin to Issue Advance Payment Checks |
2001-141 |
July 16, 2001 |
Tax Legislation Introduced During the 107th Congress |
2001-140 |
July 13, 2001 |
Tax Court: Airline Can Deduct Employee Per Diem Allowances as Compensation |
2001-139 |
July 13, 2001 |
Legislative Update: Congress Returns to a Full Schedule |
2001-138 |
July 10, 2001 |
Withdrawal of Proposed Regulations Provides Opportunities for Taxpayers to Revisit the Historic Absorption Ratio Election |
2001-137 |
July 9, 2001 |
Federal Circuit Holds LDR Duplicated Loss Factor Is Contrary to the Statute, Reverses Court of Federal Claims |
2001-136 |
July 3, 2001 |
IRS Notice Requests Comments on Future Notional Principal Contract Guidance |
2001-135 |
July 3, 2001 |
Eighth Circuit Affirms Opinion of Tax Court Regarding Costs of Vacation Flights on a Corporate Jet |
2001-134 |
July 2, 2001 |
IRS Notice Provides Limited Transitional Relief for U.S. Withholding Agents and Qualified Intermediaries |
June 2001
Issue |
Date |
Subject |
2001-133 |
June 29, 2001 |
Tax Court: 10-Year Limitations Period for Election to Credit Foreign Taxes Is Measured From the Due Date of the Return for Which the Credit Is Elected |
2001-132 |
June 28, 2001 |
Eleventh Circuit Affirms Tax Court's Decision in Winn-Dixie; COLI Program Deductions Denied for Lack of Economic Substance or Business Purpose |
2001-131 |
June 28, 2001 |
U.S.-Slovenia Tax Treaty Enters Into Force |
2001-130 |
June 28, 2001 |
IRS Announces Remedial Amendment Period for EGTRRA Amendments, and Simplifies Determination Letter Process for Qualified Plans |
2001-129 |
June 28, 2001 |
Final Cross-Testing Nondiscrimination Regulations Are Issued |
2001-128 |
June 22, 2001 |
WTO Dispute Panel Issues Preliminary Report Finding that FSC Replacement is Illegal Export Subsidy |
2001-127 |
June 21, 2001 |
Eleventh Circuit Reverses Tax Court in Sham Transaction Case |
2001-126 |
June 21, 2001 |
Final Regulations Relating to Filing of a Tentative Carryback Adjustment in Consolidated Group Context |
2001-125 |
June 18, 2001 |
Final Regulations Clarify Application of Special Aggregate Stock Ownership Rules |
2001-124 |
June 14, 2001 |
IRS Grants Disaster Relief to Taxpayers in 10 Louisiana Parishes |
2001-123 |
June 14, 2001 |
Final Regulations Under Section 420 Are Issued |
2001-122 |
June 14, 2001 |
Eighth Circuit Reverses District Court, Finding ADR Trades Had Both Business Purpose and Economic Substance |
2001-121 |
June 13, 2001 |
IRS Grants Disaster Relief to Taxpayers in 28 Texas Counties; Relief for Louisiana Is Being Considered |
2001-120 |
June 12, 2001 |
Regulations Are Proposed Concerning Adoptions, Changes, and Retentions of Annual Accounting Periods |
2001-119 |
June 11, 2001 |
New Income Tax Withholding Tables for 2001 Are Published |
2001-118 |
June 7, 2001 |
IRS Releases Fact Sheets on Advance Payment Checks |
2001-117 |
June 7, 2001 |
President Bush Signs Economic Growth and Tax Relief Reconciliation Act of 2001 |
2001-116 |
June 5, 2001 |
Supreme Court Decides Ten-Year Net Operating Loss Carryback Rules Apply to a Consolidated Group on a Single-Entity Approach |
2001-115 |
June 4, 2001 |
IRS Ruling Affects Excise Tax Treatment of Air Charter Flights |
2001-114 |
June 4, 2001 |
IRS Abandons Economic Family Doctrine for Captive Insurance Arrangements |
2001-113 |
June 4, 2001 |
REITs Deemed to Be Engaged in Active Conduct of Trade or Business for Section 355 Purposes |
2001-112 |
June 4, 2001 |
IRS to Survey Business Community About Compliance Burden |
2001-111 |
June 1, 2001 |
IRS Releases Guidance Relating to Qualified Benefit Plans |
May 2001
Issue |
Date |
Subject |
2001-110 |
May 31, 2001 |
Tax Court Holds Certain Expenditures Must Be Capitalized |
2001-109 |
May 26, 2001 |
Congress Approves Tax Relief Bill |
2001-108 |
May 23, 2001 |
Revenue Procedure Establishes Appeal Procedures for Dyed Fuel and "Refusal" Penalties |
2001-107 |
May 21, 2001 |
Tax Cut Nears Senate Vote; Estimated Tax Provision Draws Attention |
2001-106 |
May 21, 2001 |
Section 936 Credit Denied, on Tax Court's Finding of No Active Conduct of Trade or Business in Puerto Rico |
2001-105 |
May 18, 2001 |
Revenue Procedure Offers Guidance for Taxpayers Making Elections Under FSC Repeal Act |
2001-104 |
May 18, 2001 |
Pending Tax Legislation Would Affect Rates of Backup and Other Withholding, and Would Modify Schedule of Corporate Estimated Tax Payments |
2001-103 |
May 17, 2001 |
Bush Administration's Report on National Energy Policy Includes Energy Tax Incentives |
2001-102 |
May 17, 2001 |
Final Regulations Clarify Standards for Taxable Fuel Measurement |
2001-101 |
May 14, 2001 |
Tax Court Holds Covenant Not to Compete in Connection With Stock Redemption Is Subject to 15-Year Amortization Under Section 197 |
2001-100 |
May 11, 2001 |
Finance Committee Releases Tax Bill Outline |
2001-99 |
May 11, 2001 |
Revenue Ruling Clarifies the "Control for Voting Stock" Requirement of Reverse Subsidiary Mergers |
2001-98 |
May 11, 2001 |
IRS Issues Notices Pertaining to Election of Annual Accounting Period |
2001-97 |
May 9, 2001 |
Revenue Procedure Grants Automatic Permission for Certain Securities Partnerships Seeking to Aggregate Built-in Gains and Losses |
2001-96 |
May 8, 2001 |
IRS Modifies Revenue Procedures for Advance Rulings for Leveraged Leases |
2001-95 |
May 8, 2001 |
Amendments to Certain Rabbi Trusts Need to Be Adopted by Wednesday, May 16th to Avoid Constructive Dividend Treatment |
2001-94 |
May 7, 2001 |
Revenue Ruling Clarifies the "Hold" Requirement of Reverse Subsidiary Mergers |
2001-93 |
May 7, 2001 |
Observations Regarding Joint Committee Recommendations for Tax Simplification |
2001-92 |
May 4, 2001 |
IRS Modifies Revenue Procedure for Determining Whether Solid Fuel Produced From Coal Qualifies Under Section 29 |
2001-91 |
May 4, 2001 |
U.S. Tax Treaty Update |
2001-90 |
May 3, 2001 |
Revenue Ruling Clarifies Treatment of Forward Subsidiary Mergers |
2001-89 |
May 1, 2001 |
Legislative Update: Budget Resolution Ready for Final Approval |
April 2001
Issue |
Date |
Subject |
2001-88 |
April 30, 2001 |
Treasury Issues Requests for Comments and Guidance on the New Markets Tax Credit |
2001-87 |
April 26, 2001 |
IRS Releases 2001 Priority Guidance Plan |
2001-86 |
April 25, 2001 |
Legislative Update: Ways and Means Committee Approves Pension Reform Bill |
2001-85 |
April 23, 2001 |
Senate Finance Committee to Address Individual Tax Relief First |
2001-84 |
April 20, 2001 |
Revenue Procedure Offers Guidelines for Determining Whether Solid Fuel Produced From Coal Qualifies Under Section 29 |
2001-83 |
April 19, 2001 |
IRS Updates the List of Appeals Settlement Guidelines |
2001-82 |
April 18, 2001 |
JCT Releases Tax Expenditures Report |
2001-81 |
April 16, 2001 |
Legislative Update: Tax Bills Introduced in 107th Congress |
2001-80 |
April 13, 2001 |
Tax Court Holds Certain Fees Paid in Acquiring Failed Savings Association Were Deductible |
2001-79 |
April 11, 2001 |
Revenue Ruling Addresses Qualified Lessee Construction Allowances for Short-Term Leases |
2001-78 |
April 9, 2001 |
President Bush Releases FY 2002 Budget |
2001-77 |
April 6, 2001 |
Legislative Update: Senate Agrees to Budget Resolution Allowing for Tax Relief of $1.28 Trillion |
2001-76 |
April 5, 2001 |
Legislative Update: Observations on the Tax and Budget Debate in Congress |
2001-75 |
April 4, 2001 |
House Votes to Repeal Estate and Gift Taxes |
2001-74 |
April 4, 2001 |
United States-United Kingdom Tax Treaty Update |
2001-73 |
April 3, 2001 |
IRS Releases Annual Report on Pre-Filing Agreements |
2001-72 |
April 3, 2001 |
U.S.–Korea Reach Agreement to Prevent Double Taxation on Disposition of Shares of Korean Real Property Corporations by U.S. Persons |
March 2001
Issue |
Date |
Subject |
2001-71 |
March 30, 2001 |
IRS Releases APA Program Report for 2000 |
2001-70 |
March 29, 2001 |
Legislative Update: Action Continues on Budget and Tax Measures |
2001-69 |
March 28, 2001 |
U.S. Supreme Court to Decide Application of Loss Rules to Consolidated Group |
2001-68 |
March 28, 2001 |
Legislative Update: Tax Bills Introduced in 107th Congress |
2001-67 |
March 22, 2001 |
Legislative Update: Ways and Means Approves the Marriage Tax Elimination Act of 2001 |
2001-66 |
March 15, 2001 |
Legislative Update: Action on a Variety of Tax Proposals |
2001-65 |
March 15, 2001 |
Germany: Real Estate Transfer Tax Poses Trap for the Unwary |
2001-64 |
March 12, 2001 |
IRS Allows Corporations With Suspended Research Credits for 2000 to Extend Their 2000 Tax Returns Without Paying the Suspended Credit Amount |
2001-63 |
March 8, 2001 |
House Approves Legislation to Reduce Tax Rates |
2001-62 |
March 8, 2001 |
Effective Date Delayed for Group Health Nondiscrimination Rules |
2001-61 |
March 7, 2001 |
Analysis: Proposed Rules Amend the Definition of Income for Trust and Estate Purposes |
2001-60 |
March 6, 2001 |
Treasury, IRS Seek Suggestions for Definition of "Dealer" in Securities Futures Contracts by July 1, 2001 |
2001-59 |
March 2, 2001 |
India: FY 2001-02 Budget Statement Offers Tax Opportunities for U.S. Companies with Indian Subsidiaries |
2001-58 |
March 2, 2001 |
Final Regulations on Grouping of FSC Transactions Extend the Time for Redeterminations |
2001-57 |
March 1, 2001 |
Ways and Means Approves Marginal Rate Reduction; Democrats Unveil Alternative Plan |
2001-56 |
March 1, 2001 |
Update: FSC Repeal and Extraterritorial Income Exclusion Act |
February 2001
Issue |
Date |
Subject |
2001-55 |
February 28, 2001 |
IRS Postpones Hearing on Proposed Rules for Sourcing Income from International Communications, Ocean and Space Activities |
2001-54 |
February 28, 2001 |
Legislative Update: President Bush's Fiscal Year 2002 Budget is Released |
2001-53 |
February 26, 2001 |
Senate Energy Committee Chairman Presents Bill that Includes Energy Tax Incentives |
2001-52 |
February 26, 2001 |
Proposed Section 894(c) Regulations Would Deny U.S. Treaty Benefits for Certain Payments by Domestic Reverse Hybrids |
2001-51 |
February 22, 2001 |
IRS Provides Additional Guidance to Electing Small Business Trusts and Deemed Owners |
2001-50 |
February 21, 2001 |
COLI Plan Held to Be "a Sham in Substance" |
2001-49 |
February 20, 2001 |
Cash Method Banks May Automatically Change to Cash Method of Accounting for Stated Interest on Short-Term Loans |
2001-48 |
February 19, 2001 |
IRS Releases Notices Concerning Installment Method Accounting, Costs Incurred on Aircraft Airframe Maintenance |
2001-47 |
February 16, 2001 |
Tax Relief Debate Continues: How Much, For Whom, When |
2001-46 |
February 15, 2001 |
Proposed Regulations Concerning Mid-Contract Change in Taxpayer Under Long-Term Contract Method of Accounting |
2001-45 |
February 15, 2001 |
Proposed Changes to the Deposit Rules for Form 720 Excise Taxes |
2001-44 |
February 14, 2001 |
Proposed Regulations Revise Definition of Income for Trust Purposes |
2001-43 |
February 13, 2001 |
Legislative Update: House Ways and Means Holds Hearing on President's Tax Relief Plan |
2001-42 |
February 12, 2001 |
Final Regulations on Purchase Price Allocations Are Issued |
2001-41 |
February 12, 2001 |
IRS Releases Extraterritorial Income Exclusion Form and Instructions |
2001-40 |
February 8, 2001 |
Legislative Update: President Bush Releases Agenda for Tax Relief |
2001-39 |
February 2, 2001 |
Analysis: Influence of New CBO Budget Surplus Projections on Tax Legislation |
2001-38 |
February 2, 2001 |
Legislative Update: President Bush, Congress Focus on Tax Agenda |
January 2001
Issue |
Date |
Subject |
2001-37 |
January 31, 2001 |
Dunn, Tanner Reintroduce Estate and Gift Tax Repeal |
2001-36 |
January 31, 2001 |
IRS, Treasury Put Hold on Final Research Credit Regulations |
2001-35 |
January 22, 2001 |
Bush Tax Plan Introduced in the Senate |
2001-34 |
January 19, 2001 |
Revenue Procedure Provides an Election to Facilitate Substitution of Debt Instruments |
2001-33 |
January 19, 2001 |
Revenue Procedure: Optional LIFO Inventory Method for Used Vehicles |
2001-32 |
January 19, 2001 |
IRS Declares Exception from Tax Shelter Regulations for Certain Leasing Transactions |
2001-31 |
January 19, 2001 |
IRS Releases Notice Concerning Contingent Liability Tax Shelters |
2001-30 |
January 19, 2001 |
IRS Notice Addresses Intermediary Transactions Tax Shelters |
2001-29 |
January 18, 2001 |
IRS Releases ESOP Guidance |
2001-28 |
January 18, 2001 |
FICA and Federal Income Tax Withholding for ISOs and Section 423 Stock Options |
2001-27 |
January 18, 2001 |
IRS Guidance on Inventory Accounting Treatment of Floor Stocks Payments |
2001-26 |
January 17, 2001 |
Proposed Regulations: Hedging Transactions |
2001-25 |
January 17, 2001 |
Proposed Rules Addressing Qualified Covered Call Options Are Issued |
2001-24 |
January 17, 2001 |
Proposed Regulations Released Under Section 263(g) Concerning Rules for Straddles, Issuers of Debt Instruments |
2001-23 |
January 16, 2001 |
Proposed Regulations: Interest-Free Adjustments Under Section 6205 |
2001-22 |
January 16, 2001 |
Proposed Regulations Address Partnership, Like-Kind Exchange and Check-the-Box Issues |
2001-21 |
January 16, 2001 |
Proposed Rules Address Source of Income from Space and Ocean Activities, and of International Communications Income |
2001-20 |
January 16, 2001 |
Proposed Regulations Address Explanation and Notification Requirements for Qualified Retirement Plans |
2001-19 |
January 11, 2001 |
Guidance for Foreign-Issued Annuities Qualifying for the Annuity Exception to the OID Rules |
2001-18 |
January 11, 2001 |
Proposed Regulations Released on Required Minimum Distribution Rules |
2001-17 |
January 11, 2001 |
Proposed Regulations Revise Standards of Practice for Tax Practitioners |
2001-16 |
January 11, 2001 |
Final OID Regulations Issued with Respect to Reopenings |
2001-15 |
January 11, 2001 |
Proposed Regulations Take Aim at Foreign Governments, Banks Using Check-the-Box Rules |
2001-14 |
January 10, 2001 |
Final Long-Term Contract Regulations Issued Under Section 460 |
2001-13 |
January 10, 2001 |
Proposed Regulations Under Section 367(b) Are Withdrawn, Temporary Regulations Finalized |
2001-12 |
January 10, 2001 |
Final Regulations Address Contributions in Aid of Construction |
2001-11 |
January 10, 2001 |
Guidance on Treatment of Split-Dollar Life Insurance Policies |
2001-10 |
January 10, 2001 |
Euro Currency Conversion Rules Provide Guidance for U.S. Taxpayers Conducting Business in Europe |
2001-09 |
January 10, 2001 |
Final Regulations Issued for Qualified Transportation Fringe Benefits |
2001-08 |
January 9, 2001 |
Final COBRA Regulations Are Released |
2001-07 |
January 9, 2001 |
Final Regulations Issued for Cafeteria Plans; Portion of Proposed Regulations Are Withdrawn |
2001-06 |
January 5, 2001 |
Ways and Means Chairman, Subcommittee Chairs Are Selected and New Members Appointed |
2001-05 |
January 4, 2001 |
Final Regulations Concerning Charitable Remainder Trusts and Charitable Lead Trusts Are Released |
2001-04 |
January 4, 2001 |
Proposed Rules Address Transfer of Excess Assets of Defined Benefit Plans to Retiree Health Accounts |
2001-03 |
January 4, 2001 |
Final Regulations Remove $2 Million Exception From Constant Rental Accrual Rules, and Make Other Clarifications |
2001-02 |
January 3, 2001 |
Regulations Remove "Subject To" Language Under Section 301(b)(2) |
2001-01 |
January 3, 2001 |
Final Regulations Address Partnership Mergers and Divisions |
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