Bulletin No. 2001–6 February 5, 2001
Internal Revenue Bulletin 2001-6 · 2026-10-03 edition · updated 2026-10-04 · United States
T.D. 8924, page 489. REG–106791–00, page 521. Temporary, final, and proposed regulations under section 301 of the Code relate to the assumption of liabilities in certain corporate transactions. A public hearing on the proposed regulations is scheduled for May 31, 2001.
T.D. 8925, page 496. Final regulations under section 708 of the Code clarify the tax consequences of partnership mergers and divisions.
T.D. 8926, page 492. Final regulations under sections 643 and 664 of the Code modify the application of rules governing the character of certain distributions from charitable remainder trusts.
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