Bulletin No. 2001–26 June 25, 2001
Internal Revenue Bulletin 2001-26 · 2026-10-03 edition · updated 2026-10-04 · United States
Notice 2001–40, page 1355. Frivolous filing position based on section 861 of the Code. There is no basis in law for the view that U.S. citizens and residents are not subject to tax on wages and other U.S. source income because the Code only taxes foreign-based activities.
EXEMPT ORGANIZATIONS
Announcement 2001–67, page 1356. Wentworth Community Services of Chicago, IL, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code.
Announcement 2001–68, page 1356. A list is provided of organizations now classified as private foundations.
ADMINISTRATIVE
Announcement 2001–65, page 1356. The Service announces that an updated edition of Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities (revised June 2001), is now available.
Announcement of Declaratory Judgment Proceedings Under Section 7428 begins on page 1358. Finding Lists begin on page ii.
Department of the Treasury Internal Revenue Service
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