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Internal Revenue Bulletin 2001-20 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 2001–31, page 1170. Electronic and magnetic media filing specifications. Specifications are set forth for the magnetic or electronic filing of Form 8851, Summary of Archer MSAs, with the IRS. Rev. Proc. 97–25 superseded.

Announcement 2001–49, page 1183. An advance notice of proposed rulemaking invites comments from the public on issues that the IRS may address in regulations relating to the new markets tax credit under section 45D of the Code. Taxpayers (for example, individuals, cor

Finding Lists begin on page ii.

Department of the Treasury Internal Revenue Service

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▸Contents — Internal Revenue Bulletin 2001-20

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