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bulletin Internal Revenue›Bulletin No. 2001–43 October 22, 2001

ADMINISTRATIVE

Internal Revenue Bulletin 2001-43 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 2001–51, page 369. Section 1374 rulings. This procedure modifies Rev. Proc. 2001–3 (2001–1 I.R.B. 111) by removing section 5.06 from the No-Rule list. This concerns the application of section 1374 of the Code to certain timber, coal, and domestic iron ore transactions. Rev. Proc. 2001–3 modified.

October 22, 2001 2001–43 I.R.B.

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▸Contents — Internal Revenue Bulletin 2001-43

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