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Bulletin No. 2001–21 May 21, 2001

Internal Revenue Bulletin 2001-21 · 2026-10-03 edition · updated 2026-10-04 · United States

Announcement 2001–54, page 1284. The Service announces that an updated edition of Publication 538, Accounting Periods and Methods (revised April 2001), is now available.

Announcement 2001–55, page 1284. This document contains corrections to final regulations (T.D. 8881, 2000–23 I.R.B. 1158) relating to withholding of tax on certain U.S. source income paid to foreign persons and related requirements governing the collection, deposit, refunds, and credits of withheld amounts under sections 1461 through 1463 of the Code.

Announcement 2001–56, page 1286. This document contains corrections to final regulations (T.D. 8929, 2001–10 I.R.B. 756) providing guidance on methods of accounting for long-term contracts.

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▸Contents — Internal Revenue Bulletin 2001-21
Internal Revenue Bulletin 2001-21

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