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Bulletin No. 2001–42 October 15, 2001

Internal Revenue Bulletin 2001-42 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 8964, page 320. Final regulations under section 301 of the Code relate to liabilities assumed in connection with corporate distributions.

Announcement 2001–99, page 340. For purposes of the Archer MSA pilot program under section 220(j)(2) of the Code, 2001 is not a cut-off year.

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▸Contents — Internal Revenue Bulletin 2001-42
Internal Revenue Bulletin 2001-42

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