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bulletin Internal Revenue›Bulletin No. 2001–33 August 13, 2001

ADMINISTRATIVE

Internal Revenue Bulletin 2001-33 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 2001–40, page 130. This procedure provides specifications for filing Form 1042–S, Foreign Person’s U.S. Source Income Subject to Withholding, magnetically or electronically. Rev. Proc. 98–44 superseded.

Rev. Proc. 2001–41, page 173. Technical advice furnished by the Associate Chief Counsel (Corporate), Associate Chief Counsel (Financial Institutions & Products), Associate Chief Counsel (Income Tax & Accounting), Associate Chief Counsel (International), Associate Chief Counsel (Passthroughs & Special Industries), Associate Chief Counsel (Procedure & Administration), and Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities). This procedure modifies Rev. Proc. 2001–2 (2001–1 I.R.B. 79) to clarify that technical advice will not be issued on frivolous issues and to provide a procedure for expedited review of denials of technical advice when a taxpayer requests advice on frivolous issues. Rev. Proc. 2001–2 modified.

Announcement of Declaratory Judgement Proceedings Under Section 7428 begins on page 175. Finding Lists begin on page ii.

Department of the Treasury Internal Revenue Service

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▸Contents — Internal Revenue Bulletin 2001-33
Internal Revenue Bulletin 2001-33

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