INCOME TAX

Rev. Rul. 2001–33, page 118. Mutual life insurance companies; differential earnings rate. The differential earnings rate for 2000 and the recomputed differential earnings rate for 1999 are set forth for use by mutual life insurance companies to compute their income tax liabilities for 2000.

Rev. Rul. 2001–36, page 119. 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 August 2001.

Rev. Rul. 2001–37, page 100. Low-income housing credit; satisfactory bond; “bond factor” amounts for the period July through September 2001. This ruling announces the monthly bond factor amounts to be used by taxpayers who dispose of qualified low-income buildings or interests therein during the period July through September 2001.

T.D. 8955, page 101. Final regulations under section 679 of the Code relate to transfers of property by U.S. persons to foreign trusts having one or more beneficiaries. In addition, the regulations revise section 1.958–1, direct and indirect ownership of stock, and amend section 1.958–2, constructive ownership of stock.

Finding Lists begin on page ii. Index for July begins on page iv.

Department of the Treasury Internal Revenue Service