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Internal Revenue Bulletin 2001-36 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 2001–42, page 212. Insurance companies; modified endowment contracts; uniform closing agreement. This revenue procedure provides procedures by which an issuer may remedy an inadvertent non-egregious failure to comply with the modified endowment contract rules under section 7702A of the Code. Rev. Proc. 99–27 superseded.

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

Department of the Treasury Internal Revenue Service

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▸Contents — Internal Revenue Bulletin 2001-36

Internal Revenue Bulletin 2001-36

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