ADMINISTRATIVE

T.D. 8958, page 183. Final regulations under section 6103 of the Code authorize the Service to disclose return information to the Department of Agriculture to structure, prepare, and conduct the Census of Agriculture.

Notice 2001–49, page 188. This notice proposes a revenue procedure that sets forth a safe harbor under which an issue of tax or revenue anticipation bonds will not be treated as outstanding longer than is reasonably necessary to accomplish the governmental purposes of the bonds under section 1.148–10(a)(4) of the regulations. The proposed procedure will apply to bonds sold after the date the procedure is published in the Internal Revenue Bulletin in final form. However, issuers may rely on the proposed procedure with respect to any issue of tax or revenue anticipation bonds that is sold before the effective

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Actions Relating to Court Decisions is on the page following the Introduction. Finding Lists begin on page ii.

Department of the Treasury Internal Revenue Service

date of the proposed revenue procedure and on or after August 3, 2001.

Notice 2001–51, page 190. Listed transactions. This notice updates a listing of certain transactions that the Service has determined are tax avoid

ance transactions and identifies them as “listed transactions” for purposes of sections 1.6011–4T(b)(2) and 301.6111–2T(b)(2) of the temporary regulations. Notice 2000–15 supplemented and superseded.

August 20, 2001 2001–34 I.R.B.