Bulletin No. 2001–11 March 12, 2001

T.D. 8937, page 806. Final regulations under section 367(b) of the Code address distributions with respect to, or a disposition of, certain stock that was subject to prior temporary regulations under section 367(b).

REG–106030–98, page 820. Proposed regulations under sections 863(a), (d), and (e) of the Code provide rules for sourcing income of U.S. and foreign persons from space and ocean activity and from communications activity. A public hearing is scheduled for March 28, 2001.

Notice 2001–21, page 818. Low-income housing tax credit. This notice reproduces the proper population figures to be used for determining the 2001 calendar year population-based component of the state housing credit ceiling under section 42(h) of the Code and the 2001 calendar year volume cap under section 146 of the Code.

Announcement 2001–26, page 896. This document contains corrections to final regulations (T.D. 8913, 2001–3 I.R.B. 300) providing guidance on recognition of gain on certain distributions of stock or securities.