1e IRS Mission

vide America's taxpayers top quality service by helping m understand and meet their tax responsibilities and by lying the tax law with integrity and fairness to all.

troduction

: Internal Revenue Bulletin is the authoritative instrument of Commissioner of Internal Revenue for announcing official ngs and procedures of the Internal Revenue Service and for ›lishing Treasury Decisions, Executive Orders, Tax Convenis, legislation, court decisions, and other items of general rest. It is published weekly and may be obtained from the >erintendent of Documents on a subscription basis. Bulletin itents of a permanent nature are consolidated semiannually › Cumulative Bulletins, which are sold on a single-copy

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; the policy of the Service to publish in the Bulletin all subntive rulings necessary to promote a uniform application of tax laws, including all rulings that supersede, revoke, dify, or amend any of those previously published in the Buln. All published rulings apply retroactively unless otherwise icated. Procedures relating solely to matters of internal

nagement are not published; however, statements of interpractices and procedures that affect the rights and duties axpayers are published.

venue rulings represent the conclusions of the Service on application of the law to the pivotal facts stated in the revle ruling. In those based on positions taken in rulings to taxvers or technical advice to Service field offices, identifying ails and information of a confidential nature are deleted to vent unwarranted invasions of privacy and to comply with tutory requirements.

Rulings and procedures reported in the Bulletin do not have the force and effect of Treasury Department regulations, but they may be used as precedents. Unpublished rulings will not be relied on, used, or cited as precedents by Service personnel in the disposition of other cases. In applying published rulings and procedures, the effect of subsequent legislation, regulations, court decisions, rulings, and procedures must be considered, and Service personnel and others concerned are cautioned against reaching the same conclusions in other cases unless the facts and circumstances are substantially the same. Cumulative Bulletin 2001-1 contains items from weekly Bulletins 2001-1 through 2001-26. Cumulative Bulletin 2001-2 contains items from weekly Bulletins 2001-27 through 2001-53. Cumulative Bulletin 2001-3 is a consolidation of laws that were enacted during the 2001 calendar year that directly impact Title 26 of the United States Code.

Cumulative Bulletin 2001-3 includes the text and related committee reports of various Public Laws. It also includes the General Explanation of Tax Legislation Enacted in the 107th Congress (Blue Book) as prepared by the staff of the Joint Committee on Taxation.