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bulletin Internal Revenue›Bulletin No. 2001–18 April 30, 2001

ADMINISTRATIVE

Internal Revenue Bulletin 2001-18 · 2026-10-03 edition · updated 2026-10-04 · United States

Announcement 2001–41, page 1147. This document contains corrections to final and temporary regulations (T.D. 8916, 2001–4 I.R.B. 360) relating to Code section 864(e)(5) and 864(e)(6) rules on affiliated group interest and other expense allocation and apportionment and to the section 904(d) foreign tax credit limitation.

Announcement 2001–42, page 1147 . This document contains corrections to proposed regulations (REG–104683–00, 2001–4 I.R.B. 407) relating to the application of section 904 of the Code to income subject to separate limitations and computation of deemed-paid credit under section 902 of the Code.

Announcement 2001–44, page 1148. This document contains a correction to proposed regulations (REG–110374–00, 2001–12 I.R.B. 915) relating to interestfree adjustments with respect to underpayments of employment taxes.

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▸Contents — Internal Revenue Bulletin 2001-18

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