bulletin Internal Revenue›Bulletin No. 2001–46 November 13, 2001
ADMINISTRATIVE
Internal Revenue Bulletin 2001-46 · 2026-10-03 edition · updated 2026-10-04 · United States
Notice 2001–69, page 491. Leave-based donation programs. This notice provides interim guidance on the application of federal income and employment taxes to, and the proper reporting of, payments by employers under certain leave-based donation programs established in the aftermath of the September 11, 2001, terrorist attacks.
Announcement 2001–112, page 494. This announcement clarifies that, as a result of economic disruptions from the September 11, 2001, terrorist attacks, the Service will permit the redesignation of estimated income tax payments as tax deposits to satisfy obligations to deposit employment taxes and withheld income taxes.
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