Bulletin No. 2001–40 October 1, 2001

Notice 2001–61, page 305. This notice provides tax relief under sections 6081, 6161, and 7508A of the Code for taxpayers affected by the September 11, 2001, terrorist attack, which included the destruction of the two World Trade Center towers and other buildings in the World Trade Center complex, damage to the Pentagon, and the airplane crash in Pennsylvania on Tuesday, September 11, 2001.

Notice 2001–62, page 307. Timely filing or payment; private delivery services. An updated list of designated private delivery services (PDSs) is provided for purposes of section 7502 of the Code. Two new delivery services are added to the list. This notice also provides a new address for a PDS to use to submit its application for designation. The new address will also be used to request administrative review of a letter of denial of designation, appeal a letter confirming the denial of designation, provide written notification of any change in application information, and appeal a proposed revocation letter. Rev. Proc. 97–19 modified. Notice 99–41 modified and superseded.

Notice 2001–63, page 308. This notice provides additional tax relief under sections 6081, 6161, and 7508A of the Code for taxpayers, regardless of their location, on account of events related to the September 11, 2001, terrorist attack.

Rev. Proc. 2001–48, page 308. This procedure provides the domestic asset/liability percentages and domestic investment yield percentages needed by foreign companies conducting insurance business in the United States to compute their minimum effectively connected net investment income.