Bulletin No. 2001–28 July 9, 2001

dated groups and by certain new members of consolidated groups. The amendments also extend the period of time for filing an application for a tentative carryback adjustment for the separate return year created by a corporation becoming a new member of a consolidated group.

Rev. Proc. 2001–39, page 38. This procedure modifies the definitions of capitation fee and per-unit fee in Rev. Proc. 97–13 (1997–1 C.B. 632) to permit automatic increases of those fees according to a specified, objective, and external standard such as the Consumer Price Index. Rev. Proc. 97–13 modified.