ADMINISTRATIVE

Notice 2001–34, page 1302. Annual accounting periods; approval. This notice provides a proposed revenue procedure that, when finalized, will provide the procedures under section 442 of the Code to establish a business purpose and request the approval of the Commissioner to adopt, change, or retain a taxpayer’s annual accounting period.

Notice 2001–35, page 1314. Annual accounting periods; automatic approval. This notice provides a proposed revenue procedure that, when finalized, will provide the procedures for certain partnerships, S corporations, electing S corporations, and personal service corporations to obtain automatic approval of the Commissioner to adopt, change, or retain their annual accounting periods.

Rev. Proc. 2001–33, page 1322. Administrative appeal of dyed fuel and refusal penal- ties. This procedure explains how to request an administrative appeal of the penalties imposed by section 6715 of the Code, relating to the misuse of dyed diesel fuel and kerosene, and by sections 4083(c)(3) and 7342 of the Code, relating to the refusal to admit entry for purposes of inspecting facilities and equipment and taking and removing fuel samples.

Rev. Proc. 2001–36, page 1326. This procedure grants automatic permission for certain securities partnerships to aggregate the built-in gains and losses from contributed property for purposes of making allocations under section 704(c) of the Code.

Announcement 2001–59, page 1331. This document contains corrections to Rev. Proc. 2001–26 (2001–17 I.R.B. 1093) relating to the general rules and specifications for the private printing of substitute Forms W-2 and W-3.