Bulletin No. 2001–36 September 4, 2001

Notice 2001–47, page 212. This notice provides an additional period for comments before the Treasury Department and the IRS finalize regulations section 1.469–7, which was published as a proposed regulation (PS–39–89, 1991–1 C.B. 983). Section 1.469–7 will provide rules relating to the treatment of self-charged items of income and expense for purposes of applying the limitations on passive activity losses and credits.

Announcement 2001–91, page 221. A payer may rely on a Form W-9, Request for Taxpayer Identification Number and Certification, received from an investment advisor or introducing broker authorized to transmit that form (or an electronic version) as the payee’s agent, provided certain conditions are met.