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Part III. Administrative, Procedural, and Miscellanous
Internal Revenue Bulletin 2001-20 · 2026-10-03 edition · updated 2026-10-04 · United States
26 CFR 601.602: Tax forms and instructions.
Rev. Proc. 2001–31
NOTE: This revenue procedure may be used to prepare Form 8851, Summary of Archer MSAs, for submission to Internal Revenue Service (IRS) using any of the following:
Magnetic Tape Tape Cartridge 8mm, 4mm, and Quarter Inch Cartridges (QIC) 3 1/2-inch Diskette Electronic Filing – FIRE System
Contents
Part A. General
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