EXCISE TAX — Internal Revenue Bulletin 2001-6

Air transportation, mileage awards (Notice

3, 327

(RP 7) 1, 236 Determination letters, issuing procedures

(RP 6) 1, 194 Full funding limitations, weighted aver age interest rate for December 2000 (Notice 3) 2, 267 Letter rulings, determination letters, and

information letters issued by Associates Chief Counsel (RP 1) 1, 1 Letter rulings, information letters, etc.

(RP 4) 1, 121 Life insurance contracts, “split-dollar”

arrangements (Notice 10) 5, 459 Nondiscrimination rules, governmental

and church plans, relief from (Notice 9) 4, 375 Technical advice to directors and chiefs,

(Ann 11) 4, 432 Recognition of gain, disqualified stock

(TD 8913) 3, 300 Cost-of-living adjustments for inflation,

2001 (RP 13) 3, 337 ; clarified (Notice 12) 3, 328 Credits:

Deemed-paid credit computations (REG–104683–00) 4, 407 Foreign tax credit limitations:

appeals offices, from Associates Chief Counsel & Division Coun

Affiliated groups and interest

expense allocations (TD 8916) 4, 360 Income subject to seperate limita

2001–6 I.R.B. iv February 5, 2001