Internal Revenue Bulletins  

November 18, 2002

Internal Revenue Bulletin No. 2002-46

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.


Announcement 2002-105(PDF, 15K)
The Fifteenth Annual Institute on Current Issues in International Taxation, jointly sponsored by the Internal Revenue Service and The George Washington University Law School, will be held on December 12 and 13, 2002, at the J.W. Marriott Hotel in Washington, D.C.


Notice 2002-73(PDF, 17K)
The Service clarifies the circumstances in which a state or local bond is treated as issued by the New York City Water Finance Authority or the Metropolitan Transportation Authority for purposes of section 1400L(e)(2)(B) of the Code.


Social Security(PDF, 15K)
social security contribution and benefit base; domestic employee coverage threshold. The Commissioner of the Social Security Administration has announced (1) the OASDI contribution and benefit base for remuneration paid in 2003 and self-employment income earned in taxable years beginning in 2003, and (2) the domestic employee coverage threshold amount for 2003.


Rev. Rul. 2002-76(PDF, 17K)
Biodiesel. Biodiesel is not taxable fuel for purposes of the tax imposed by section 4081(a)(1) of the Code. Subject to the exemptions in section 4082, tax is imposed by section 4081(b)(1) on the removal or sale of blended taxable fuel produced using biodiesel. Subject to the exemption in section 4041, tax is imposed by section 4041(a)(1) on biodiesel sold for use or used as a fuel in a diesel-powered highway vehicle or diesel-powered train.


Announcement 2002-106(PDF, 15K)
This document contains corrections to final regulations (8869, 2000-1 C.B. 498) relating to the treatment of corporate subsidiaries of S corporations.

Notice 2002-72(PDF, 25K)
Changes in annual accounting period. This notice clarifies and modifies certain provisions in Rev. Procs. 2002-37, 2002-38, and 2002-39, which provide procedures for obtaining approval of an adoption, change, or retention of an annual accounting period.

Rev. Proc. 2002-70(PDF, 38K)
Cost-of-living adjustments for 2003. This procedure provides cost-of-living adjustments for the tax rate tables for individuals, estates, and trusts, the standard deduction amounts, the personal exemption, and several other items that use the adjustment method provided for the tax rate tables. The Service also provides the adjustment for eligible long-term care premiums and another item that uses the adjustment method provided for eligible long-term care premiums.

Rev. Proc. 2002-71(PDF, 105K)
This procedure updates a list of time-sensitive acts, the performance of which may be postponed under sections 7508 and 7508A of the Code by reason of service in a Presidentially declared disaster, a terroristic or military action, or a combat zone. Revenue Procedure 2001-53 superseded.

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