Bulletin No. 2001–5 January 29, 2001
Internal Revenue Bulletin 2001-5 · 2026-10-03 edition · updated 2026-10-04 · United States
payer comments on the interim guidance and a number of unresolved issues. Rev. Rul 55–747 revoked. Rev. Ruls. 64–328 and 66–110 modified.
Notice 2001–11, page 464. This notice provides additional guidance to financial institutions located in U.S. possessions in relation to the section 1441 nonresident alien withholding regulations that were published as T.D. 8734 (1997-2 C.B. 109) and T.D. 8881 (2000–23 I.R.B. 1158). Those regulations will apply to certain payments of income to foreign persons after December 31, 2000.
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