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.
SPECIAL ANNOUNCEMENT
Announcement 2002-53(PDF, 31K)
Annual accounting periods; approval. This announcement discusses some of the more significant issues raised in connection with finalizing Notice 2001-34, 2001-23 I.R.B. 1302, and Notice 2001-35, 2001-23 I.R.B. 1314, which proposed procedures for obtaining the Commissioner's approval to adopt, change, or retain an annual accounting period under sections 441 and 442 of the Code.
INCOME TAX
REG-154920-01(PDF, 32K)
Proposed regulations under section 954 of the Code provide that gain or loss arising from certain commodities hedging transactions and currency gain or loss arising from certain interest-bearing liabilities do not constitute (or are not netted against) foreign personal holding company income.
Rev. Rul. 2002-31(PDF, 33K)
Contingent convertible debt instruments. This ruling provides guidance on the tax treatment of a debt instrument that is convertible into stock of the issuer and that also provides for one or more cash contingent payments.
T.D. 8993(PDF, 23K)
Final regulations under section 1275 of the Code provide guidance on the treatment of annuity contracts issued by an insurance company subject to tax under subchapter L.
EXEMPT ORGANIZATIONS
Announcement 2002-51(PDF, 13K)
Crisis at Home Intervention Center, of San Bruno, CA, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code.
ADMINISTRATIVE
Notice 2002-36(PDF, 20K)
Contingent convertible debt instruments. This notice requests comments and suggestions for change in the relative tax treatment of straight convertible debt instruments and contingent convertible debt instruments. Rev. Rul. 2002-31 sets forth the tax treatment of contingent convertible debt instruments under current law.
Rev. Proc. 2002-37(PDF, 59K)
Changes in accounting periods; automatic approval for corporations. Procedures are provided by which certain corporations may obtain automatic approval of the Commissioner to change their annual accounting period under section 442 of the Code. Rev. Proc. 2000-11 modified, amplified, and superseded.
Rev. Proc. 2002-38(PDF, 70K)
Changes in accounting periods; automatic approval for flowthrough entities. Procedures are provided by which partnerships, S corporations, electing S corporations, and personal service corporations may obtain automatic approval of the Commissioner to adopt, change, or retain an annual accounting period under sections 441 and 442 of the Code. Rev. Proc. 87-32 clarified, modified, amplified, and superseded.
Rev. Proc. 2002-39(PDF, 94K)
Annual accounting periods; prior approval. Procedures are provided under sections 441 and 442 of the Code to establish a business purpose and request the prior approval of the Commissioner to adopt, change, or retain an annual accounting period. Rev. Procs. 85-16 and 74-33 superseded.
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