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Internal Revenue Bulletin 2001-1 · 2026-10-03 edition · updated 2026-10-04 · United States
In this part
- Part III. Administrative, Procedural, and Miscellaneous
- SECTION 2. IN WHAT FORM p. 8
- SECTION 4. ON WHAT ISSUES p. 12
- SECTION 5. UNDER WHAT p. 12
- SECTION 6. UNDER WHAT p. 18
- SECTION 7. UNDER WHAT p. 19
- SECTION 8. WHAT ARE THE p. 20
- SECTION 9. WHAT OTHER p. 33
- SECTION 11. HOW ARE p. 43
- SECTION 12. WHAT EFFECT p. 46
- SECTION 13. WHAT EFFECT p. 49
- SECTION 14. UNDER WHAT p. 50
- SECTION 15. WHAT ARE THE p. 51
- SECTION 16. WHAT p. 56
- SECTION 17. WHAT p. 57
- SECTION 18. WHAT IS THE p. 58
- SECTION 19. WHAT IS THE p. 59
- SECTION 20. PAPERWORK p. 59
- SECTION 4. ON WHAT
- SECTION 5. UNDER WHAT
- SECTION 6. UNDER WHAT
- SECTION 7. UNDER WHAT
- SECTION 8. WHAT ARE THE
- SECTION 9. WHAT OTHER
- SECTION 10. HOW DOES
- SECTION 11. HOW ARE
- SECTION 12. WHAT EFFECT
- SECTION 13. WHAT EFFECT
- SECTION 14. UNDER WHAT
- SECTION 15. WHAT ARE THE
- SECTION 16. WHAT ARE THE
- SECTION 18. WHAT IS .01 Rev. Proc. 2000–1, 2000–1 I.R.B. 4, is superseded.
- SECTION 1. WHAT IS THE p. 83
- SECTION 2. WHAT IS p. 84
- SECTION 3. ON WHAT ISSUES p. 85
- SECTION 4. ON WHAT ISSUES p. 85
- SECTION 5. MAY TECHNICAL p. 86
- SECTION 6. WHO IS p. 87
- SECTION 7. WHEN SHOULD p. 87
- SECTION 8. HOW ARE p. 88
- SECTION 9. WHAT MUST BE p. 89
- SECTION 10. HOW ARE p. 93
- SECTION 11. HOW DOES A p. 95
- SECTION 12. HOW ARE p. 96
- SECTION 13. HOW ARE p. 96
- SECTION 14. HOW IS STATUS p. 99
- SECTION 15. HOW DOES THE p. 99
- SECTION 16. HOW DOES A p. 103
- SECTION 17. WHAT IS THE p. 104
- SECTION 18. HOW MAY p. 105
- SECTION 19. WHAT p. 106
- SECTION 20. WHAT IS THE p. 107
- SECTION 21. WHAT IS THE p. 107
- SECTION 2. WHAT IS
- SECTION 3. ON WHAT
- SECTION 4. ON WHAT
- SECTION 5. MAY TECHNICAL
- SECTION 6. WHO IS
- SECTION 7. WHEN SHOULD
- SECTION 8. HOW ARE
- SECTION 9. WHAT MUST
- SECTION 10. HOW ARE
- SECTION 11. HOW DOES A
- SECTION 12. HOW ARE
- SECTION 13. HOW ARE
- SECTION 14. HOW IS STATUS
- SECTION 15. HOW DOES THE
- SECTION 16. HOW DOES A
- SECTION 17. WHAT IS THE
- SECTION 18. HOW MAY
- SECTION 20. WHAT IS THE Rev. Proc. 2000–2, 2000–1 I.R.B. 73, is superseded.
- SECTION 1. PURPOSE AND
- SECTION 2. BACKGROUND AND
- SECTION 3. AREAS IN WHICH
- SECTION 4. AREAS IN WHICH
- SECTION 5. AREAS UNDER
- SECTION 6. AREAS COVERED BY
- SECTION 7. EFFECT ON OTHER
- SECTION 8. EFFECTIVE DATE
- SECTION 98. PAPERWORK
- SECTION 1. WHAT IS p . 126
- SECTION 2. WHAT CHANGES p. 126
- SECTION 3. IN WHAT p. 126 .01 In general
- SECTION 5. ON WHAT p. 129 .01 Determination letters
- SECTION 6. UNDER WHAT p. 129 .01 In exempt organizations matters
- SECTION 7. UNDER WHAT p. 132 .01 Circumstances under which determination letters are…
- SECTION 8. UNDER p. 134 .01 Ordinarily not in certain areas because of factual nature…
- SECTION 9. WHAT ARE THE p. 135 .01 In general
- SECTION 10. WHAT SPECIFIC, p. 147 .01 In general
- SECTION 11. HOW DOES p. 148 .01 In general
- SECTION 12. HOW ARE p. 149 .01 Schedules a conference if requested by taxpayer
- SECTION 13. WHAT EFFECT p. 151 .01 May be relied on subject to limitations
- SECTION 14. WHAT EFFECT p. 154 .01 Has same effect as a letter ruling
- SECTION 15. UNDER WHAT p . 155 .01 Requests for determination letters
- SECTION 16. WHAT ARE p. 156 .01 Will be made available to the public
- SECTION 17. WHAT IS THE p. 157
- SECTION 19. PAPERWORK p. 157
- SECTION 3. IN WHAT FORM
- SECTION 5. ON WHAT ISSUES
- SECTION 6. UNDER WHAT
- SECTION 7. UNDER WHAT
- SECTION 8. UNDER WHAT
- SECTION 9. WHAT ARE THE
- SECTION 11. HOW DOES EP OR
- SECTION 12. HOW ARE
- SECTION 13. WHAT EFFECT
- SECTION 14. WHAT EFFECT
- SECTION 15. UNDER WHAT
- SECTION 16. WHAT ARE THE
- SECTION 17. WHAT IS THE Rev. Proc. 2000–4, 2000–1 I.R.B. 115, is superseded.
- SECTION 18. EFFECTIVE DATE This revenue procedure is effective January 15, 2001.
- SECTION 1. WHAT p. 168
- SECTION 2. WHAT p. 168
- SECTION 3. WHAT p. 168
- SECTION 6. MAY p. 170 .01 A § 301.9100–1 request is a letter ruling request
- SECTION 7. WHO IS p. 172 .01 An Employee Plans Examinations Area manager, Exempt…
- SECTION 8. WHEN SHOULD p. 172 .01 Uniformity of position lacking
- SECTION 9. HOW ARE p . 173 .01 Pre-submission conference generally is permitted when a…
- SECTION 10. WHAT MUST p. 174 .01 Statement of issues, facts, law, and arguments
- SECTION 11. HOW ARE p. 176 .01 Taxpayer notified
- SECTION 12. HOW DOES A p. 178 .01 Taxpayer notified of decision not to seek technical…
- SECTION 13. HOW ARE p. 180 .01 Taxpayer notified
- SECTION 16. HOW DOES p . 183 .01 Delegates authority to group managers
- SECTION 17. HOW DOES p. 187 .01 Generally applies advice in processing the taxpayer’s case
- SECTION 19. HOW MAY p. 189 .01 Commissioner has discretionary authority under § 7805(b)
- SECTION 20. WHAT IS THE p. 190
- SECTION 21. EFFECTIVE p. 191
- SECTION 22. PAPERWORK p. 191
- SECTION 3. WHAT IS “Technical advice” means advice or guidance in the form of a…
- SECTION 4. ON WHAT
- SECTION 5. ON WHAT
- SECTION 6. MAY TECHNICAL
- SECTION 7. WHO IS
- SECTION 8. WHEN SHOULD
- SECTION 9. HOW ARE
- SECTION 10. WHAT MUST BE
- SECTION 11. HOW ARE
- SECTION 13. HOW ARE
- SECTION 14. HOW ARE
- SECTION 15. HOW IS STATUS
- SECTION 16. HOW DOES
- SECTION 17. HOW DOES AN
- SECTION 18. WHAT IS THE
- SECTION 19. HOW MAY
- SECTION 20. WHAT IS THE Rev. Proc. 2000–5 is superseded.
- SECTION 21. EFFECTIVE DATE This revenue procedure is effective January 15, 2001.
- SECTION 1. WHAT IS p. 199 .01 Purpose of revenue procedure
- SECTION 2. WHAT CHANGES p. 199 .01 In general
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