Bulletin No. 2001–14 April 2, 2001

REG–107047–00, page 1002. Proposed regulations under section 1221 of the Code relate to the determination of the character of gain or loss from hedging transactions. A public hearing is scheduled for May 16, 2001.

Notice 2001–29, page 989. Research credit suspension period. This notice provides guidance to corporate taxpayers that file Form 7004 requesting an extension of time to file their income tax return for a taxable year that includes expired research credit suspension periods.

Announcement 2001–29, page 1014. The Service announces that supplemental information on short-term Treasury bills for Publication 1212, List of Original Issue Discount Instruments (2000 edition), is available.