bulletin Internal Revenue›Bulletin No. 2001–35 August 27, 2001
ADMINISTRATIVE
Internal Revenue Bulletin 2001-35 · 2026-10-03 edition · updated 2026-10-04 · United States
T.D. 8961, page 194. REG–103735–00, REG–110311–98, REG–103736–00, page 204. Temporary and proposed regulations provide the public with additional guidance to comply with the disclosure rules under section 6011(a) of the Code, the registration require
ment under section 6111(d), and the list maintenance requirement under section 6112 applicable to tax shelters.
Rev. Proc. 2001–44, page 203. Low-income housing tax credit. This procedure publishes the unused housing credit carryover amounts allocated to qualified states under section 42(h)(3)(D) of the Code for calendar year 2001.
Announcement 2001–86, page 207. This document contains corrections to proposed regulations (REG–106917–99, 2001–27 I.R.B. 4) relating to certain adoptions, changes, and retentions of annual accounting periods.
Announcement 2001–90, page 208. This document contains corrections to final regulations (T.D. 8948, 2001–28 I.R.B. 27) relating to the minimum cost requirement under section 420 of the Code, which permits the transfer of excess assets of a defined benefit pension plan to a retiree health account.
August 27, 2001 2001–35 I.R.B.
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