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Internal Revenue Bulletin

Internal Revenue Bulletin 2001-8

IRS weekly bulletin for February 20, 2001. Publishes T.D. 8914 (hyperinflationary currencies under § 988), T.D. 8920 (section 4958 excess-benefit-transaction regulations), T.D. 8928 (COBRA continuation coverage), T.D. 8935 (guidance under other Code provisions), Rev. Rul. 2001-9 (department-store LIFO price indexes), and related regulatory and administrative items.

Citation: 2001-8 I.R.B.Jurisdiction: United StatesEffective: 2001-02-20
Bulletin Number
2001-8
Official Citation
2001-8 I.R.B.
Publication Date
2001-02-20
Publication Type
Weekly Internal Revenue Bulletin
Publisher
Internal Revenue Service
Jurisdiction
United States

About the Publication

About the Internal Revenue Bulletin

The Internal Revenue Bulletin (I.R.B.) is the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest. It is issued weekly.

Each bulletin is a publication container. The authorities it publishes — Treasury Decisions, Revenue Rulings, Revenue Procedures, Notices, Announcements, and related regulatory items — remain the primary sources of law. Where an item is already maintained in the Society's corpus, this bulletin links to it; where it is not, this bulletin links to the official IRS publication so no citation is left as a dead reference.

Text

Codified text.

Bulletin No. 2001-8, published February 20, 2001, by the Internal Revenue Service. Pre-2005 issues of the Internal Revenue Bulletin are distributed by the IRS as PDF-only issues; there is no HTML issue page.

This bulletin is presented here as a publication container. Canonical PDF source: https://www.irs.gov/pub/irs-irbs/irb01-08.pdf.

Codified text.

Income Tax. Rev. Rul. 2001-9 (December 2000 BLS price indexes for department-store LIFO); T.D. 8914 (final regulations under § 988 concerning hyperinflationary currencies).

Exempt Organizations. T.D. 8920 and REG-246256-96 (temporary and proposed regulations under § 4958 adding details to the excess-benefit-transaction rules for § 501(c)(3) and (c)(4) organizations).

Employee Plans. T.D. 8928 (final COBRA continuation-coverage regulations); REG-209461-79 (partial withdrawal of and amendments to prior cafeteria-plan notices under § 125).

Employment Tax. Announcement 2001-16 (FUTA guidance for federally recognized Indian tribal governments).

Administrative. Announcement 2001-20 (list of organizations that no longer qualify as § 170 contribution-deductible organizations).

Contents

Items published in this bulletin, in official publication order.

TypeCitationPartPagesStatus
Revenue RulingRev. Rul. 2001-9December 2000 BLS price indexes.652Official IRS Source
Treasury DecisionT.D. 8914Section 988 hyperinflationary currencies.653Official IRS Source
Treasury DecisionT.D. 8920654Available
Treasury DecisionT.D. 8928COBRA continuation coverage.685Official IRS Source
Treasury DecisionT.D. 8935Miscellaneous final regulations.702Official IRS Source
Proposed RegulationREG-209461-79Cafeteria plans under § 125.712Official IRS Source
Proposed RegulationREG-246256-96Section 4958 companion proposed regulations.713Official IRS Source
AnnouncementAnnouncement 2001-16FUTA guidance for tribal governments.715Official IRS Source
AnnouncementAnnouncement 2001-20Section 170 deductibility revocations.716Official IRS Source

Authorities in this Bulletin

Computed from the contents table.

Revenue Rulings
1
Treasury Decisions
4
Announcements
2
Proposed Regulations
2
Total Authorities
9

Corpus Coverage

✔ Available in the Society's corpus · ○ Official IRS Source · ◻ Planned

Official IRS Publication

Internal Revenue Bulletin 2001-8

Revision history

  • 2001-02-20Bulletin 2001-8 published by the Internal Revenue Service.

Related Publications

Editorial articles from Real Law Society Press that discuss this authority.

Canonical source: https://www.irs.gov/pub/irs-irbs/irb01-08.pdf
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