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EXCISE TAX
Internal Revenue Bulletin 2001-40 · 2026-10-03 edition · updated 2026-10-04 · United States
299 Nondiscrimination requirements and
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
from (Notice 46) 32, 122 Qualified retirement plans:
quarterly:
Excise tax return filing, payment, and de posit requirements (TD 8963) 35, 197 Form 2290SP, Declaración del Impuesto
sobre el Uso de Vehículos Pesados en las Carreteras, new (Ann 69) 27, 23 Regulations:
26 CFR 40.0–1, amended; 40.6011 (a)–1, –2, amended; 40.6071(a)–1, amended; 40.6071(a)–2, removed; 40.6091–1, amended; 40.6101–1, revised; 40.6109(a)–1, revised; 40.6151(a)–1, revised; 40.6302(c) –1, –2, revised; 40.6302(c)–3, amended; 40.6302(c)–4, removed; 40.9999–1, removed; deposits of excise taxes (TD 8963) 35, 197
Compensation limit, top-heavy deter
mination, 401K hardship distribution (Notice 56) 38, 277
July 1, 2001, 27, 1 Refund or credit of overassessments, date
of allowance (RR 40) 38, 276
2001–40 I.R.B. iv October 1, 2001
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