INCOME TAX

Rev. Rul. 2001–10, page 755. Low-income housing credit; satisfactory bond; “bond factor” amounts for the period January through March 2001. This ruling announces the monthly bond factor amounts to be used by taxpayers who dispose of qualified low-income buildings or interests therein during the period January through March 2001.

Rev. Rul. 2001–11, page 780. Insurance companies; interest rate tables. Prevailing state assumed interest rates are provided for the determination of reserves under section 807 of the Code for contracts issued in 2000 and 2001. Rev. Rul. 92–19 supplemented in part.

T.D. 8929, page 756. Final regulations under section 460 of the Code provide guidance on accounting for long-term contracts.

Notice 2001–19, page 784. Comments on research credit regulations. This notice announces that the Treasury Department and the IRS will review the research credit final regulations in T.D. 8930 (2001–5 I.R.B. 433), and that comments are requested on the final regulations. Upon completion of this review, Treasury and the IRS will announce changes to the regulations, if any, in the form of proposed regulations. In addition, T.D. 8930 will be revised so that the provisions of the regulations, including any changes, will be effective no earlier

Finding Lists begin on page ii. Index for January and February begins on page iv.

Department of the Treasury Internal Revenue Service