| Announcements |
Bulletin |
Date of IRB |
 |
| Announcement 2002-115(PDF, 27K) |
IRB #2002-51(HTML) |
Dec. 23, 2002 |
| The Service announces changes to excise tax rates effective after December 31, 2002. |
| Announcement 2002-114(PDF, 15K) |
IRB #2002-51(HTML) |
Dec. 23, 2002 |
| This document contains a correction to the advance notice of proposed regulations (published as Announcement 2002-91, 2002-40 I.R.B. 685) relating to the issuance of tax-exempt bonds for the government use portion of an output facility that is used for both government and private business use. |
| Announcement 2002-113(PDF, 15K) |
IRB #2002-51(HTML) |
Dec. 23, 2002 |
| This document contains corrections to proposed regulations (REG-124667-02, 2002-44 I.R.B. 791) that would consolidate the content requirements applicable to explanations of qualified joint and survivor annuities and preretirement survivor annuities payable under certain retirement plans. |
| Announcement 2002-112(PDF, 20K) |
IRB #2002-50(HTML) |
Dec. 16, 2002 |
| This document contains corrections to final regulations (T.D. 9016, 2002-40 I.R.B. 628) under section 141 of the Code relating to the definition of private activity bonds applicable to tax-exempt bonds issued by state and local governments for output facilities. |
| Announcement 2002-111(PDF, 15K) |
IRB #2002-50(HTML) |
Dec. 16, 2002 |
| This document contains a correction to the date of the public hearing on proposed regulations (REG-143321-02, 2002-48 I.R.B. 922) under section 6043(c) of the Code relating to information reporting of taxable stock transactions. The hearing is rescheduled from March 5, 2003, to March 25, 2003. |
| Announcement 2002-110(PDF, 24K) |
IRB #2002-50(HTML) |
Dec. 16, 2002 |
| The Service has extended the time to apply to participate in the settlement initiative for Contingent Liability Transactions, the procedures for which were prescribed in Rev. Proc. 2002-67, 2002-43 I.R.B. 733. In order to allow taxpayers a longer opportunity to consider the settlement initiative, the settlement methodology they wish to select, and to assemble the necessary information, the Service has extended the application date from January 2, 2003, to March 5, 2003. |
| Announcement 2002-109(PDF, 15K) |
IRB #2002-49(HTML) |
Dec. 9, 2002 |
| Institute of Marine Science of Lauderdale by the Sea, FL, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code. |
| Announcement 2002-108(PDF, 16K) |
IRB #2002-49(HTML) |
Dec. 9, 2002 |
| This document provides notice that the reporting of compensation resulting from employer-provided nonstatutory stock options in box 12 of the Form W-2, using Code V, is mandatory for Forms W-2 issued for the year 2003 and subsequent years. |
| Announcement 2002-107(PDF, 22K) |
IRB #2002-48(HTML) |
Dec. 2, 2002 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2002-106(PDF, 15K) |
IRB #2002-46(HTML) |
Nov. 18, 2002 |
| This document contains corrections to final regulations (8869, 2000-1 C.B. 498) relating to the treatment of corporate subsidiaries of S corporations. |
| Announcement 2002-105(PDF, 15K) |
IRB #2002-46(HTML) |
Nov. 18, 2002 |
| 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. |
| Announcement 2002-104(PDF, 22K) |
IRB #2002-45(HTML) |
Nov. 12, 2002 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2002-103(PDF, 16K) |
IRB #2002-45(HTML) |
Nov. 12, 2002 |
| This announcement corrects Announcement 2002-92, 2002-41 I.R.B. 709, by amending the e-mail address to which comments may be sent. These two announcements request comments regarding proposed revisions of Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, and Instructions for Form 1023. |
| Announcement 2002-102(PDF, 18K) |
IRB #2002-44(HTML) |
Nov. 4, 2002 |
| This document changes the date of a scheduled public hearing and extends the public comment period on proposed regulations (REG-136311-01, 2002-36 I.R.B. 485) that relate to when a foreign corporation engaged in the international operation of ships or aircraft may exclude its U.S. source income from gross income for U.S. federal income tax purposes. The hearing is rescheduled from November 12, 2002, to November 25, 2002. |
| Announcement 2002-101(PDF, 31K) |
IRB #2002-44(HTML) |
Nov. 4, 2002 |
| This announcement solicts applications from potential partners to participate in the 2003 IRS Individual e-file Partnership Program. The partnership opportunities are a result of RRA 98, which requires the IRS to receive 80 percent of all returns electronically by 2007. RRA 98 authorized the IRS Commissioner to promote the benefits of and encourage the use of e-file services through partnerships with various entities that offer low cost tax preparation and electronic filing of income tax returns for qualified taxpayers. Those applicants that are accepted as partners will have a link(s) and description(s) of their services placed on the IRS website at www.irs.gov (IRS e-file Partners Page). |
| Announcement 2002-100(PDF, 24K) |
IRB #2002-44(HTML) |
Nov. 4, 2002 |
| This document contains corrections to proposed regulations under section 1503(d) of the Code (REG-106879-00, 2002-34 I.R.B. 402) relating to the events that require the recapture of dual consolidated losses. |
| Announcement 2002-99(PDF, 18K) |
IRB #2002-43(HTML) |
Oct. 28, 2002 |
| Cedar Rapids Boxing Club, Inc., no longer qualifies as an organization to which contributions are deductible under section 170 of the Code. |
| Announcement 2002-98(PDF, 18K) |
IRB #2002-43(HTML) |
Oct. 28, 2002 |
| Publication 1187, Specifications for Filing Form 1042-S, Foreign Person�s U.S. Source Income Subject to Withholding, Magnetically or Electronically, will not be revised for Tax Year 2002. |
| Announcement 2002-97(PDF, 23K) |
IRB #2002-43(HTML) |
Oct. 28, 2002 |
| Under the terms of this announcement, taxpayers who have engaged in basis-shifting transactions will be given the opportunity to resolve this issue with minimal further examination or other administrative proceedings. Participating taxpayers will enter into a settlement with fixed terms that are specified in the announcement. |
| Announcement 2002-96(PDF, 18K) |
IRB #2002-43(HTML) |
Oct. 28, 2002 |
| The Service announces that the Appeals settlement initiative with respect to broad-based leveraged corporate owned life insurance (COLI) plans purchased after June 20, 1986, will be terminated. The Service will vigorously defend or prosecute all future COLI litigation. There will be a 45-day window within which taxpayers will be permitted to enter into the current settlement arrangement by submitting to the Internal Revenue Service a formal written offer to settle. |
| Announcement 2002-95(PDF, 21K) |
IRB #2002-42(HTML) |
Oct. 21, 2002 |
| This document contains a notice of public hearing scheduled for February 27, 2003, on proposed regulations (REG-103829-99, 2002-27 I.R.B. 59) relating to the definition of a highway vehicle for purposes of various excise taxes. |
| Announcement 2002-94(PDF, 17K) |
IRB #2002-42(HTML) |
Oct. 21, 2002 |
| This document contains corrections to proposed regulations (REG-136311-01, 2002-36 I.R.B. 485) that explain when a foreign corporation engaged in the international operation of ships or aircraft may exclude its U.S. source income from gross income for U.S. federal income tax purposes. |
| Announcement 2002-93(PDF, 16K) |
IRB #2002-41(HTML) |
Oct. 15, 2002 |
| This document contains a correction to the date and location of a public hearing on proposed regulations (REG-165868-01, 2002-31 I.R.B. 270) under section 419A of the Code, which provide guidance regarding whether a welfare benefit plan is part of a 10-or-more employer plan. |
| Announcement 2002-92(PDF, 16K) |
IRB #2002-41(HTML) |
Oct. 15, 2002 |
| This document requests comments regarding proposed revisions of Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, and Instructions for Form 1023. |
| Announcement 2002-91(PDF, 29K) |
IRB #2002-40(HTML) |
Oct. 7, 2002 |
| This announcement provides advance notice regarding guidance to issuers of tax-exempt bonds by describing rules the Service and the Treasury Department expect to issue in proposed regulations. This document provides guidance regarding taxexempt bonds that are issued for the government use portion of an output facility when that facility is used for both government and private business use. |
| Announcement 2002-90(PDF, 23K) |
IRB #2002-40(HTML) |
Oct. 7, 2002 |
| For purposes of the Archer MSA pilot program under section 220(j)(2) of the Code, 2002 is not a cut-off year. |
| Announcement 2002-89(PDF, 14K) |
IRB #2002-39(HTML) |
Sept. 30, 2002 |
| This document contains corrections to final regulations (T.D. 8925, 2001-1 C.B. 496) clarifying the tax consequences of partnership mergers and divisions. |
| Announcement 2002-88(PDF, 20K) |
IRB #2002-38(HTML) |
Sept. 23, 2002 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2002-87(PDF, 26K) |
IRB #2002-39(HTML) |
Sept. 30, 2002 |
| This document contains an explanation of recent changes to Form 990, Return of Organization Exempt From Income Tax, and related forms and requests comments on possible additional changes. |
| Announcement 2002-86(PDF, 16K) |
IRB #2002-39(HTML) |
Sept. 30, 2002 |
| The Service announces that Publication 520, Scholarships and Fellowships (revised June 2002), is now available. This publication provides basic federal tax information concerning scholarships, fellowships, and tuition reductions. |
| Announcement 2002-85(PDF, 16K) |
IRB #2002-39(HTML) |
Sept. 30, 2002 |
| The Service announces that Publication 555, Community Property (revised June 2002), is now available. This publication provides basic federal tax information for married taxpayers who are domiciled in a community property state. |
| Announcement 2002-84(PDF, 14K) |
IRB #2002-37(HTML) |
Sept. 16, 2002 |
| This document contains a notice of public hearing on proposed regulations (REG-108697-02, 2002-19 I.R.B. 918) relating to required minimum distributions for defined benefit plans and annuity contracts providing benefits under qualified plans, individual retirement plans, and section 403(b) contracts. A public hearing is scheduled for October 9, 2002. |
| Announcement 2002-83(PDF, 16K) |
IRB #2002-38(HTML) |
Sept. 23, 2002 |
| This document contains corrections to final regulations (T.D. 9003, 2002-32 I.R.B. 294) providing guidance to married individuals filing joint returns who seek relief from joint and several liability. |
| Announcement 2002-82(PDF, 13K) |
IRB #2002-37(HTML) |
Sept. 16, 2002 |
| This document extends the time for comments and requests for a public hearing to December 4, 2002, for REG-103829-99, 2002-27 I.R.B. 59. These proposed regulations relate to the definition of a highway vehicle for purposes of various excise taxes. |
| Announcement 2002-81(PDF, 13K) |
IRB #2002-37(HTML) |
Sept. 16, 2002 |
| This document contains corrections to proposed regulations under section 482 of the Code (REG-106359-02, 2002-34 I.R.B. 405) that provide guidance regarding the application of the rules governing qualified cost sharing arrangements. |
| Announcement 2002-80(PDF, 22K) |
IRB #2002-36(HTML) |
Sept. 9, 2002 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2002-79(PDF, 12K) |
IRB #2002-36(HTML) |
Sept. 9, 2002 |
| This document contains corrections to proposed regulations (REG-103823-99, 2002-27 I.R.B. 44) under section 167 of the Code that relate to deductions available to taxpayers using the income forecast method of depreciation. |
| Announcement 2002-78(PDF, 12K) |
IRB #2002-36(HTML) |
Sept. 9, 2002 |
| This document explains what to do with the first copy you received of the Internal Revenue Bulletin (I.R.B. 2002-33), dated August 19, 2002. |
| Announcement 2002-77(PDF, 22K) |
IRB #2002-35(HTML) |
Sept. 3, 2002 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2002-76(PDF, 13K) |
IRB #2002-35(HTML) |
Sept. 3, 2002 |
| This document provides clarification and changes to Publication 1220, Specifications for Filing Forms 1098, 1099, 5498 and W-2G Electronically or Magnetically. |
| Announcement 2002-75(PDF, 23K) |
IRB #2002-34(HTML) |
Aug. 26, 2002 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2002-74(PDF, 10K) |
IRB #2002-33(HTML) |
Aug. 19, 2002 |
| The Service announces that an updated edition, revised June 2002, of Publication 971, Innocent Spouse Relief (And Separation of Liability and Equitable Relief) is currently available. |
| Announcement 2002-73(PDF, 10K) |
IRB #2002-33(HTML) |
Aug. 19, 2002 |
| The Service announces that a supplement to Publication 590, Individual Retirement Arrangements (IRAs), is now available. |
| Announcement 2002-72(PDF, 25K) |
IRB #2002-32(HTML) |
Aug. 12, 2002 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2002-71(PDF, 16K) |
IRB #2002-32(HTML) |
Aug. 12, 2002 |
| This document contains corrections to final regulations (T.D. 8999, 2002-28 I.R.B. 78) under section 894 relating to the eligibility for treaty benefits of items of income paid by domestic entities. |
| Announcement 2002-70(PDF, 31K) |
IRB #2002-31(HTML) |
Aug. 5, 2002 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2002-69(PDF, 30K) |
IRB #2002-31(HTML) |
Aug. 5, 2002 |
| This document contains corrections to proposed regulations (REG-123305-02, 2002-26 I.R.B. 26) that clarify and amend information relating to the deductibility of losses recognized on dispositions of subsidiary stock by members of a consolidated group. |
| Announcement 2002-68(PDF, 25K) |
IRB #2002-31(HTML) |
Aug. 5, 2002 |
| This document contains corrections to temporary regulations (T.D. 8997, 2002-26 I.R.B. 6) that provide corporations filing consolidated returns with an election to waive the 5-year net operating loss carryback period with respect to certain acquired members. |
| Announcement 2002-67(PDF, 13K) |
IRB #2002-30(HTML) |
July 29, 2002 |
| This document contains corrections to the dates and/or locations of public hearings for several proposed regulations. |
| Announcement 2002-66(PDF, 24K) |
IRB #2002-29(HTML) |
July 22, 2002 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2002-65(PDF, 24K) |
IRB #2002-29(HTML) |
July 22, 2002 |
| This document contains corrections to proposed regulations (REG-209114-90, 2002-9 I.R.B. 576) under section 280G of the Code that provide guidance about the denial of the deduction to a corporation for any excess golden parachute payment to certain individuals. |
| Announcement 2002-64(PDF, 24K) |
IRB #2002-27(HTML) |
July 8, 2002 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2002-63(PDF, 16K) |
IRB #2002-27(HTML) |
July 8, 2002 |
| The Service announces that it is revising its policy concerning when it will request tax accrual and other financial audit workpapers relating to the tax reserve for deferred tax liabilities and to footnotes disclosing contingent tax liabilities appearing on audited financial statements. |
| Announcement 2002-62(PDF, 18K) |
IRB #2002-27(HTML) |
July 8, 2002 |
| The Service announces that Publication 583, Starting a Business and Keeping Records, is currently available. This publication, revised May 2002, provides basic federal tax and recordkeeping information for people who are starting a business. |
| Announcement 2002-61(PDF, 26K) |
IRB #2002-27(HTML) |
July 8, 2002 |
| The Service announces that Publication 551, Basis of Assets, is currently available. This publication, revised May 2002, provides basic federal tax and recordkeeping information to determine the basis of property. |
| Announcement 2002-60(PDF, 20K) |
IRB #2002-26(HTML) |
July 1, 2002 |
| Test of arbitration procedure for Appeals. This announcement extends the test of the arbitration procedures set forth in Announcement 2000-4, 2000-1 C.B. 317, for an additional one-year period. Announcement 2000-4 modified. July 1, 2002 2002-26 I.R.B. |
| Announcement 2002-59(PDF, 17K) |
IRB #2002-26(HTML) |
July 1, 2002 |
| New publications reflect tax law changes. The Service announces that four new publications are available reflecting changes enacted by the Job Creation and Worker Assistance Act of 2002. The new publications are: Publication 3991, Highlights of the Job Creation and Worker Assistance Act; Supplement to Publication 463, Travel, Entertainment, Gift, and Car Expenses; Supplement to Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts; and Supplement to Publication 946, How To Depreciate Property. |
| Announcement 2002-58(PDF, 8K) |
IRB #2002-25(HTML) |
June 24, 2002 |
| The Service announces that Publication 947, Practice Before the IRS and Power of Attorney (revised April 2002), is currently available. It replaces the January 1999 revision. |
| Announcement 2002-57(PDF, 10K) |
IRB #2002-23(HTML) |
June 10, 2002 |
| The Service announces that an updated edition of Publication 1544, Reporting Cash Payments of Over $10,000 (revised March 2002), is now available. The Spanish version of this publication, Publication 1544SP, Informe de Pagos en Efectivo en Exceso de $10,000 (revised April 2002), is also available. |
| Announcement 2002-56(PDF, 10K) |
IRB #2002-23(HTML) |
June 10, 2002 |
| The Service announces that an updated edition of Publication 597, Information on the U.S. -Canada Income Tax Treaty (revised May 2002), is now available. |
| Announcement 2002-55(PDF, 19K) |
IRB #2002-23(HTML) |
June 10, 2002 |
| This document contains corrections to final regulations (T.D. 8985, 2002-14 I.R.B. 707) relating to the character of gain or loss from hedging transactions. |
| Announcement 2002-54(PDF, 39K) |
IRB #2002-24(HTML) |
June 17, 2002 |
| This announcement contains the annual report concerning the Pre-Filing Agreement Program of the Large and Mid-Size Division of the Service for calendar year 2001. |
| Announcement 2002-53(PDF, 31K) |
IRB #2002-22(HTML) |
June 3, 2002 |
| 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. |
| Announcement 2002-52(PDF, 12K) |
IRB #2002-19(HTML) |
May 13, 2002 |
| This announcement updates information concerning the filing of Form 8851, Summary of Archer MSAs. This information is general in nature and does not affect the current filing instructions for Form 8851 found in Rev. Proc. 2001-31 (2001-1 C.B. 1170). |
| Announcement 2002-51(PDF, 13K) |
IRB #2002-22(HTML) |
June 3, 2002 |
| 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. |
| Announcement 2002-50(PDF, 20K) |
IRB #2002-18(HTML) |
May 6, 2002 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2002-49(PDF, 12K) |
IRB #2002-19(HTML) |
May 13, 2002 |
| This announcement extends the June 1, 2002, date, cited in sections 4.01 and 4.05 of Rev. Proc. 2002-10 (2002-4 I.R.B. 401), to October 1, 2002, for which existing instead of revised model forms may be used to establish new IRAs, SEPs, and SIMPLE IRA plans. |
| Announcement 2002-48(PDF, 14K) |
IRB #2002-17(HTML) |
April 29, 2002 |
| New IRS brochure entitled Home-Based Business Tax Avoidance Schemes. . .At A Glance. The schemes described in the document claim to offer tax "relief," but actually result in illegal tax avoidance. The promoters of these schemes claim that by setting up a bogus home-based business, individual taxpayers can deduct most, or all, of their personal expenses as business expenses. |
| Announcement 2002-47(PDF, 19K) |
IRB #2002-18(HTML) |
May 6, 2002 |
| This document solicits comments addressing whether several regulations under Chapter 42 should be revised, with respect to excise taxes imposed on foundation and organization managers, to conform to recently-issued final regulations under section 4958 of the Code. This announcement also solicits comments addressing any other areas of Chapter 42 regulations that may need updating. |
| Announcement 2002-46(PDF, 90K) |
IRB #2002-18(HTML) |
May 6, 2002 |
| Safe harbor explanation (in Spanish); certain qualified plan distributions. This announcement repeats, in Spanish, the safe harbor explanation to employees portion of Notice 2002-3 (2002-2 I.R.B. 289) that plan administrators may use for recipients of eligible rollover distributions in order to satisfy section 402(f) of the Code. |
| Announcement 2002-45(PDF, 20K) |
IRB #2002-18(HTML) |
May 6, 2002 |
| Methods of accounting; small business taxpayers. This announcement discusses some of the most significant issues raised in comments received in response to Notice 2001-76 (2001-52 I.R.B. 613). The notice proposed procedures under which qualifying small business taxpayers with average annual gross receipts of $10,000,000 or less would be excepted from the requirements to use an accrual method of accounting under section 446 of the Code and to account for inventories under section 471 of the Code for eligible businesses. |
| Announcement 2002-44(PDF, 13K) |
IRB #2002-17(HTML) |
April 29, 2002 |
| Electronic submission of Form 8850. This document announces that Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity and Welfare-to-Work Credits, may be submitted electronically to State Employment Security Agencies (SESAs) and sets forth the requirements that any electronic system must meet. |
| Announcement 2002-43(PDF, 14K) |
IRB #2002-16(HTML) |
April 22, 2002 |
| This announcement describes a closing agreement program relating to certain state or local bonds issued in connection with affiliations of section 501(c)(3) hospital organizations. |
| Announcement 2002-42(PDF, 13K) |
IRB #2002-14(HTML) |
April 8, 2002 |
| The Director of Practice has extended all existing continuing professional education sponsor agreements through August 31, 2002. |
| Announcement 2002-41(PDF, 13K) |
IRB #2002-14(HTML) |
April 8, 2002 |
| The Director of Practice has extended all enrollment cards of enrolled agents until April 30, 2002. |
| Announcement 2002-40(PDF, 122K) |
IRB #2002-15(HTML) |
April 15, 2002 |
| This announcement concerns Advance Pricing Agreements (APAs) and the experience of the APA Program during calendar year 2001. |
| Announcement 2002-39(PDF, 19K) |
IRB #2002-14(HTML) |
April 8, 2002 |
| Section 911(d)(4) waiver. This document contains correc-tions to final regulations (T.D. 8978, 2002-7 I.R.B. 500) relating to the excise taxes on excess benefit transactions. |
| Announcement 2002-38(PDF, 14K) |
IRB #2002-14(HTML) |
April 8, 2002 |
| This document contains corrections to proposed regulations (REG-112991-01, 2002-4 I.R.B. 404) relating to the computation of the research credit. |
| Announcement 2002-37(PDF, 24K) |
IRB #2002-13(HTML) |
April 1, 2002 |
| Methods of accounting. This announcement discusses some of the most significant and prevalent issues raised in comments received in connection with Notice 98-31 (1998-1 C.B. 1165), which proposed procedures for Service-imposed accounting method changes and the resolution of accounting method issues on a nonaccounting-method-change basis. |
| Announcement 2002-36(PDF, 13K) |
IRB #2002-13(HTML) |
April 1, 2002 |
| Employee plans determinations letters; future of program. The Service extends the time, as stated in Announcement 2001-83 (2001-35 I.R.B. 205), for the submission of public comments on the future of the EP determination letter program from March 31, 2002, to July 1, 2002. |
| Announcement 2002-35(PDF, 9K) |
IRB #2002-12(HTML) |
March 25, 2002 |
| This document contains a correction to the advance notice of proposed regulations (Announcement 2002-9, 2002-7 I.R.B. 536) that clarifies the application of section 263(a) of the Code to expenditures incurred in acquiring, creating, or enhancing certain intangible assets or benefits. |
| Announcement 2002-34(PDF, 14K) |
IRB #2002-13(HTML) |
April 1, 2002 |
| Extension of time to file Forms 1042-S. The Service announces an extension of time to file 2001 Form(s) 1042-S from March 15, 2002, to May 15, 2002. |
| Announcement 2002-33(PDF, 12K) |
IRB #2002-12(HTML) |
March 25, 2002 |
| This document withdraws proposed regulations (REG-251502-96, 1998-1 C.B. 621) relating to section 7433 of the Code. The proposed regulations implemented provisions of the Taxpayer Bill of Rights 2 (TBOR2). New proposed regulations containing provisions of both TBOR2 and the IRS Restructuring and Reform Act of 1998 are published in this Bulletin (REG-107366-00). |
| Announcement 2002-32(PDF, 21K) |
IRB #2002-12(HTML) |
March 25, 2002 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2002-31(PDF, 14K) |
IRB #2002-15(HTML) |
April 15, 2002 |
| Proposed class exemption; non-enforcement policy. This announcement describes the Service's position on the imposition of the prohibited transaction excise taxes during the pendency of a class exemption from the prohibited transaction rules (Application No. D-10933) proposed by the U.S. Department of Labor. |
| Announcement 2002-30(PDF, 18K) |
IRB #2002-11(HTML) |
March 18, 2002 |
| This document contains corrections to the language referring taxpayers to the IRS Internet site for several proposed regulations and an advance notice of proposed regulations (Ann. 2002-9, 2002-7 I.R.B. 536). |
| Announcement 2002-29(PDF, 17K) |
IRB #2002-11(HTML) |
March 18, 2002 |
| Families Charity of Broward, Inc. N/K/A Families Against Drugs and Abuse, Inc., of Ft. Lauderdale, FL, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code. |
| Announcement 2002-28(PDF, 15K) |
IRB #2002-11(HTML) |
March 18, 2002 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2002-27(PDF, 19K) |
IRB #2002-11(HTML) |
March 18, 2002 |
| This announcement requests comments regarding the development of an electronic filing system for exempt organization returns. Comments are due by April 18, 2002. |
| Announcement 2002-26(PDF, 14K) |
IRB #2002-11(HTML) |
March 18, 2002 |
| This announcement updates information concerning questionable Forms W-4 currently published in Rev. Proc. 2001-16 (2001-4 I.R.B. 376). This information is general in nature and does not affect the current filing instructions for questionable Forms W-4. |
| Announcement 2002-25(PDF, 19K) |
IRB #2002-10(HTML) |
March 11, 2002 |
| A list is provided of organizations now classified as private foundations. Actions Relating to Court Decisions is on the page following the Introduction. |
| Announcement 2002-24(PDF, 16K) |
IRB #2002-9(HTML) |
March 4, 2002 |
| Catch-up contributions for individuals age 50 or over. This document contains a change in the hearing date for REG-142499-01 (2001-45 I.R.B. 476) from February 21, 2002, to April 30, 2002. It also extends the time to submit written comments and outlines of oral comments from January 31, 2002, to April 15, 2002. |
| Announcement 2002-23(PDF, 13K) |
IRB #2002-8(HTML) |
Feb. 25, 2002 |
| This document contains corrections to final regulations (T.D. 8972, 2002-5 I.R.B. 443) relating to averaging of farm income. |
| Announcement 2002-22(PDF, 20K) |
IRB #2002-8(HTML) |
Feb. 25, 2002 |
| This document contains corrections to final regulations (T.D. 8976, 2002-5 I.R.B. 421) that provide guidance regarding methods of valuing dollar-value LIFO pools and affect persons who elect to use the dollar-value LIFO and inventory price index computation (IPIC) methods or who receive dollar-value LIFO inventories in certain nonrecognition transactions. |
| Announcement 2002-21(PDF, 13K) |
IRB #2002-8(HTML) |
Feb. 25, 2002 |
| This document contains corrections to temporary regulations (T.D. 8975, 2002-4 I.R.B. 379) relating to certain transfers of property to a Regulated Investment Company (RIC) or a Real Estate Investment Trust (REIT). |
| Announcement 2002-20(PDF, 20K) |
IRB #2002-8(HTML) |
Feb. 25, 2002 |
| This document contains corrections to temporary regulations (T.D. 8971, 2002-3 I.R.B. 308) relating to guidance on the new markets tax credit. |
| Announcement 2002-19(PDF, 15K) |
IRB #2002-8(HTML) |
Feb. 25, 2002 |
| This announcement provides an extension of time to February 15, 2002, for employers to furnish Forms W-2 for the 2001 tax year to household employees. |
| Announcement 2002-18(PDF, 12K) |
IRB #2002-10(HTML) |
March 11, 2002 |
| The IRS will not assert that any taxpayer has understated his federal tax liability by reason of the receipt or personal use of frequent flyer miles or other in-kind promotional benefits attributable to the taxpayer's business or official travel. Any future guidance on the taxability of these benefits will be applied prospectively. The relief provided by this announcement does not apply to travel or other promotional benefits that are converted to cash, to compensation that is paid in the form of travel or other promotional benefits, or in other circumstances where these benefits are used for tax avoidance purposes. |
| Announcement 2002-17(PDF, 15K) |
IRB #2002-8(HTML) |
Feb. 25, 2002 |
| Changes in method of accounting; automatic consent. This announcement reflects corrections to Rev. Proc. 2002-9 (2002-3 I.R.B. 327), which provides procedures under which taxpayers may obtain automatic consent of the Commissioner to change certain methods of accounting. Rev. Proc. 2002-9 modified and clarified. |
| Announcement 2002-16(PDF, 16K) |
IRB #2002-7(HTML) |
Feb. 19, 2002 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2002-15(PDF, 13K) |
IRB #2002-7(HTML) |
Feb. 19, 2002 |
| This document contains corrections to proposed regulations (REGs-142299-01 and 209135-88, 2002-4 I.R.B. 418) that apply to certain transactions or events that result in a Regulated Investment Company (RIC) or a Real Estate Investment Trust (REIT) owning property that has a basis determined by reference to a C corporation's basis in the property. February 19, 2002 2002-7 I.R.B. |
| Announcement 2002-14(PDF, 13K) |
IRB #2002-7(HTML) |
Feb. 19, 2002 |
| This document contains corrections to final regulations (T.D. 8973, 2002-4 I.R.B. 391) relating to the allocation of loss with respect to stock and other personal property under sections 861 and 865 of the Code. |
| Announcement 2002-13(PDF, 14K) |
IRB #2002-7(HTML) |
Feb. 19, 2002 |
| This announcement contains a correction to Table 6 of Rev. Rul. 2002-2 (2002-2 I.R.B. 271), the January 2002 Applicable Federal Rates. Table 6 contains the "Deemed Rate for Transfers to New Pooled Income Funds During 2002." under section 642(c)(5) of the Code. |
| Announcement 2002-12(PDF, 40K) |
IRB #2002-8(HTML) |
Feb. 25, 2002 |
| Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and custodians within the meaning of section 1.408-2(e) of the regulations. In addition, the announcement contains instructions on how errors in the list may be corrected. |
| Announcement 2002-11(PDF, 18K) |
IRB #2002-6(HTML) |
Feb. 11, 2002 |
| This announcement contains a change in the hearing date for REG-142686-01 (2001-49 I.R.B. 561) from March 7, 2002, to May 14, 2002. These regulations relate to the application of the Federal Insurance Contributions Act (FICA), Federal Unemployment Tax Act (FUTA), and collection of income tax at source to statutory stock options. A public hearing is scheduled for May 14, 2002. |
| Announcement 2002-10(PDF, 14K) |
IRB #2002-7(HTML) |
Feb. 19, 2002 |
| The Service announces the availability of new Form 720X, Amended Quarterly Federal Excise Tax Return. This form is used to make adjustments to liability reported on Forms 720 filed for previous quarters. |
| Announcement 2002-9(PDF, 30K) |
IRB #2002-7(HTML) |
Feb. 19, 2002 |
| Deduction and capitalization of expenditures. The Service invites comments from the public on issues that the IRS expects to address in proposed regulations (REG-125638-01) relating to rules and standards that the IRS and Treasury Department expect to propose that will clarify the application of section 263(a) of the Code to expenditures incurred in acquiring, creating, or enhancing certain intangible assets or benefits. |
| Announcement 2002-8(PDF, 12K) |
IRB #2002-5(HTML) |
Feb. 4, 2002 |
| This announcement provides notice that the deadline for written comments to Notices 2001-72 (2001-49 I.R.B. 548) and 2001-73 (2001-49 I.R.B. 549) has been extended from February 14, 2002, to April 23, 2002. Notices 2001-72 and 2001-73 contain proposed rules regarding the application of the Federal Insurance Contributions Act (FICA), the Federal Unemployment Tax Act (FUTA), and income tax withholding to the exercise of statutory stock options. A public hearing is rescheduled for May 14, 2002. |
| Announcement 2002-7(PDF, 13K) |
IRB #2002-5(HTML) |
Feb. 4, 2002 |
| This document contains corrections to temporary regulations (REG-105344-01, 2002-2 I.R.B. 302) which permit the IRS to authorize federal, state, and local agencies with access to returns and return information to redisclose such information, with the Commissioner's approval, to any authorized recipient set forth in section 6103 of the Code, subject to the same conditions and restrictions, and for the same purposes, as if the recipient had received the information directly from the IRS. |
| Announcement 2002-6(PDF, 20K) |
IRB #2002-6(HTML) |
Feb. 11, 2002 |
| This document contains a notice of public hearing on REGs-142299-01 and 209135-88 (2002-4 I.R.B. 418) relating to certain transactions or events that result in a Regulated Investment Company (RIC) or Real Estate Investment Trust (REIT) owning property that has a basis determined by reference to a C corporation's basis in the property. A public hearing is scheduled for May 1, 2002. |
| Announcement 2002-5(PDF, 10K) |
IRB #2002-4(HTML) |
Jan. 28, 2002 |
| Inflation-adjusted items; expatriation to avoid tax. This annoucement provides corrections to Rev. Proc. 2001-13 (2001-3 I.R.B. 337), which sets forth inflation-adjusted items for 2001. The corrections relate to amounts used to determine whether taxpayers are subject to section 877 of the Code regarding expatriation to avoid tax. |
| Announcement 2002-4(PDF, 15K) |
IRB #2002-2(HTML) |
Jan. 14, 2002 |
| 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. |
| Announcement 2002-3(PDF, 20K) |
IRB #2002-2(HTML) |
Jan. 14, 2002 |
| 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 2002-2(PDF, 17K) |
IRB #2002-2(HTML) |
Jan. 14, 2002 |
| 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 2002-1(PDF, 14K) |
IRB #2002-2(HTML) |
Jan. 14, 2002 |
| 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. |
