INCOME TAX

Rev. Rul. 2001–22, page 1152. Federal rates; adjusted federal rates; adjusted feder- al long-term rate, and the long-term exempt rate. For purposes of sections 382, 1274, 1288, and other sections of the Code, tables set forth the rates for May 2001.

Notice 2001–33, page 1155. Electricity produced from certain renewable resources; calendar year 2001 inflation adjustment factor and reference prices. This notice announces the calendar year 2001 inflation adjustment factor and reference prices for the renewable electricity production credit under section 45 of the Code.

Rev. Proc. 2001–27, page 1155. Section 911(d)(4) waiver. Guidance is provided to individuals who fail to meet the eligibility requirements of section 911(d)(1) of the Code because adverse conditions in a foreign country preclude the individual from meeting those requirements. A current list of countries and the dates those countries are subject to the section 911(d)(4) waiver is provided. Rev. Proc. 2000–14 supplemented.