Rev. Rul. 2001-34, page 31.

Federal rates; adjusted federal rates; adjusted feder- al long-term rate, and the long-term exempt rate. For purposes of sections 382, 1274, 1288, and other sections of the Code, tables set forth the rates for July 2001.

T.D. 8947, page 36. This T.D. removes certain final regulations under section 6656 of the Code because amendments to the Code section have made these regulation sections obsolete.

T.D. 8949, page 33. Final regulations relate to the aggregation of stock ownership in a corporation of members of a consolidated group. Section 1.1502–34 generally provides that for purposes of the consolidated return regulations, the stock ownership of all members of a consolidated group in another corporation is aggregated in determining the application of certain Code provisions. These regulations reflect a technical correction enacted in the Community Renewal Tax Relief Act of 2000 that, in substance, provides that the stock aggregation rules under regulation section 1.1502–34 shall apply for purposes of section 732(f) of the Code.

T.D. 8950, page 34. Final regulations provide guidance as to the time for filing an application for a tentative carryback adjustment by consoli

Finding Lists begin on page ii.

Department of the Treasury Internal Revenue Service