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EXEMPT ORGANIZATIONS

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

List of organizations classified as pri vate foundations (Ann 70) 27, 23 ; (Ann 72) 28, 39 ; (Ann 76) 29, 67 ; (Ann 78) 30, 87 ; (Ann 79) 31, 97 ; (Ann 84) 35, 206 Revocations (Ann 81) 33, 175

rules: A defined benefit replacement alloca tion, cross-testing (RR 30) 29, 46 Certain defined contribution retirement

plans (TD 8954) 29, 47 Governmental and church plans, relief

July 1, 2001, 27, 1 Regulations:

from (Notice 46) 32, 122 Qualified plans:

Remedial amendment period under

EGTRRA (Notice 42) 30, 70 Required minimum distribution, alter

native model amendment (Ann 82) 32, 123

26 CFR 31.6205–1(a)(6), revised; interest-free adjustments with respect to underpayments of employment taxes (TD 8959) 34, 185 26 CFR 31.6302–1, revised; 31.6302 (c)–4, revised; 301.6656–1, –2, removed; 301.6656–3, redesignated as 301.6656–1; 602.101, amended; penalties for underpayments of deposits and overstated deposit claims (TD 8947) 28, 36 26 CFR 31.6302–1, amended; 31.6302 (c)–3, amended; 301.6302–1T, re

September 4, 2001 iv 2001–36 I.R.B.

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