Internal Revenue Bulletins  

January 14, 2002

Internal Revenue Bulletin No. 2002-02

Links to Official IRS Bulletin Documents listed below are in the Adobe Acrobat PDF Format, and require the appropriate Acrobat Reader to view and/or print.


T.D. 8968(PDF, 24K)
REG-105344-01(PDF, 20K)
Temporary and proposed regulations under section 6103 of the Code permit the IRS to authorize federal, state, and local agencies with access to returns and return information to redisclose returns and return information, with the Commissioner's approval, to any authorized recipient set forth in section 6103, subject to the same conditions and restrictions, and for the same purposes, as if the recipient had received the information from the IRS directly.

Rev. Rul. 2002-1(PDF, 26K)
Options and spin-off. This ruling provides guidance for the income tax treatment of employee stock options and restricted stock in certain spin-offs.

Rev. Rul. 2002-2(PDF, 15K)
Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 1274, 1288, and other sections of the Code, tables set forth the rates for January 2002.

T.D. 8969(PDF, 43K)
Final regulations under sections 6103 and 6311 of the Code authorize the Commissioner to accept payment of internal revenue taxes by credit card or debit card. Additionally, this final regulation provides that payment of tax by check or money order should be made payable to the United States Treasury.

T.D. 8970(PDF, 17K)
Final regulations under section 332 of the Code address the requirement of adoption of a plan of liquidation when a subsidiary corporation makes an entity classification election to be treated as a partnership or disregarded as an entity separate from its owner.


Announcement 2002-1(PDF, 14K)
User fees. This announcement allows for the temporary use of a draft Form 8717 in lieu of the Form 8717 described in Q&A-15 of Notice 2002-1 in this Bulletin.

Notice 2002-1(PDF, 26K)
EGTRRA; Employee plans user fees. This document describes the changes in employee plans user fees as a result of the enactment of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA). Rev. Procs. 2002-6 and 2002-8 modified.

Notice 2002-2(PDF, 47K)
EGTRRA; ESOP; dividend elections. This document describes in question and answer format the changes in dividend elections under section 404(k) of the Code as amended by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) and the effective date of section 409(p) of the Code as added by EGTRRA.

Notice 2002-3(PDF, 70K)
Safe harbor explanation; certain qualified plan distributions. This document provides an updated Safe Harbor Explanation that plan administrators may use for recipients of eligible rollover distributions from qualified plans in order to satisfy section 402(f) of the Code. Notice 2000-11 obsoleted.

Notice 2002-4(PDF, 34K)
EGTRRA; section 401(k) distributions; section 414(v) contributions. This document provides guidance with respect to the changes made by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) which pertain to hardship distributions, severance of employment, and the availability of catch-up contributions.


Announcement 2002-2(PDF, 17K)
Waiver of penalties. To encourage taxpayers to disclose their tax treatment of certain tax shelters, the IRS will waive the accuracy-related penalty under section 6662 of the Code.

Announcement 2002-3(PDF, 20K)
This document includes the procedures for partnerships with more than 100 partners during the year to request a waiver of the requirement to electronically file Form 1065, U.S. Partnership Return of Income.

Announcement 2002-4(PDF, 15K)
This document contains corrections to final regulations (T.D. 8966, 2001-45 I.R.B. 422) relating to the effect of the Family and Medical Leave Act on the operation of cafeteria plans.

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