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INCOME TAX

Internal Revenue Bulletin 2001-2 · 2026-10-03 edition · updated 2026-10-04 · United States

Abatement of Notices, REG–209276–87,

C.B. 1998–1 , 700, corrected (ANN 66) 28, 15 , 61 Administrative appeal of adverse determi nation of tax-exempt status of bond issue (Notice 58) 49, 13 , 704 Advance pricing agreements, small busi ness taxpayers (Notice 65) 52, 10 , 803 Alternative minimum tax, change in ac counting method (RP 58) 49, 19 , 710 Bankrupcy procedures (ANN 89) 40, 11 ,

458 Below-market loans; second mortgage

loans under the MAHRA Act (RR 34) 31, 12 , 118 Beneficiary under retirement plan, corrected (ANN 63) 28, 12 , 58 CPI adjustment for below-market loans

under section 7872(g) for 1999 (RR 59) 52, 8 , 801 Business expenses:

Environmental remediation expendi tures (RP 47) 37, 8 , 319 Cafeteria plan temporary regulation,

delay (ANN 105) 49, 21 , 712 Common Trust Funds, unrelated business

taxable income (RR 41) 35, 6 , 256 Continuous levy under section 6331(h)

(Notice 62) 51, 15 , 758 Cost-of-living adjustments for 1999 (RP

  1. 52, 18 , 811 Courier’s Desk Early closing (Notice 67)

52, 18 , 811

2001–2 I.R.B. 291 January 8, 2001

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▸Contents — Internal Revenue Bulletin 2001-2
Internal Revenue Bulletin 2001-2

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