ADMINISTRATIVE

Rev. Proc. 2001–45, page 227. Substitute printed, computer-prepared, and comput- er-generated tax forms and schedules. Requirements are set forth for privately designed and printed federal tax forms and conditions under which the Service will accept computer-prepared, and computer-generated tax forms and schedules. Rev. Proc. 2000–19 superseded.

Rev. Proc. 2001–46, page 263. Business expenses, capital expenditures, railroad track maintenance costs. This procedure provides a safe harbor method of accounting for track structure expenditures paid or incurred by certain railroads, and procedures for a qualifying taxpayer to obtain automatic consent from the Commissioner to change to the track maintenance allowance method. In addition, this procedure provides an optional procedure for certain qualifying taxpayers to settle the issue of track structure expenditures for open taxable years using the track maintenance allowance method. Rev. Proc. 99–49 modified and amplified.