bulletin Internal Revenue›Announcement 2001-48
INCOME TAX
Internal Revenue Bulletin 2001-19 · 2026-10-03 edition · updated 2026-10-04 · United States
Assumed liabilities (TD 8924) 6, 489 ;
(REG–106791–00) 6, 521 Consolidated groups, tentative carry back adjustments (TD 8919) 6, 505 ; (REG–119352–00) 6, 525 Distributions of stock or securities in
connection with an acquisition:
Advance letter rulings and determination
letters, areas which will not be issued from:
Associates Chief Counsel & Division
Purchase of 50% or greater interest
in the corporation making the distribution or being distributed (REG–107566–00) 3, 346 Withdrawal of REG–116733–98
Counsel/Associate Chief Counsel
(Ann 11) 4, 432 Recognition of gain on certain distrib
utions of stock or securities (TD 8913) 3, 300 ; correction (Ann 26) 11, 896
May 7, 2001 viii 2001–19 I.R.B.
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