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.
INCOME TAX
Notice 2002-10(PDF, 12K)
This document clarifies the application of sections 145(a)(2) and 514 of the Code to the investment of gross proceeds of qualified 501(c)(3) bonds.
T.D. 8977(PDF, 28K)
REG-159079-01(PDF, 20K)
Temporary and proposed regulations under section 1441 of the Code amend current sections of the regulations to allow withholding agents, who are also acceptance agents, to rely on a beneficial owner withholding certificate that does not contain an individual taxpayer identifying number (ITIN) in limited circumstances when the IRS is not issuing ITINs. Specifically, the amendments would have the effect of: (1) allowing certain withholding agents to obtain ITINs on an expedited basis for foreign individuals receiving unexpected payments and claiming tax treaty benefits with respect to those payments; and (2) allowing withholding agents to make unexpected payments to foreign individuals, who do not possess ITINs, when the use of the expedited process is unavailable.
Rev. Rul. 2002-5(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 February 2002.
Rev. Rul. 2002-6(PDF, 18K)
Insurance companies; change in computation of life insurance reserves to use NAIC Actuarial Guideline 33. A change in the computation of existing life insurance reserves for annuity contracts to take into account specific factors set forth by the National Association of Insurance Commissioners (NAIC) Actuarial Guideline 33 is a change in basis subject to section 807(f) of the Code.
T.D. 8979(PDF, 86K)
Final regulations under section 6320 of the Code set forth the IRS procedures for notice to taxpayers of the right to a hearing with respect to the filing of a federal tax lien on or after January 19, 1999. Among other things, the regulations describe how to request a hearing, what can be considered at the hearing, and how to obtain judicial review of a determination resulting from the hearing.
T.D. 8980(PDF, 82K)
Final regulations under section 6330 of the Code set forth the IRS procedures for notice to taxpayers of the right to a hearing concerning an IRS levy made on or after January 19, 1999. Among other things, the regulations describe how to request a hearing, what can be considered at the hearing, and how to obtain judicial review of a determination resulting from the hearing.
EMPLOYEE PLANS
Notice 2002-7(PDF, 21K)
Minimum funding standards; terrorist attack relief. This notice provides certain relief for all plans subject to the minimum funding standards of section 412 of the Code and additional relief from the minimum funding standards for certain plans affected by the terrorist attack of September 11, 2001.
EXEMPT ORGANIZATIONS
Notice 2002-10(PDF, 12K)
This document clarifies the application of sections 145(a)(2) and 514 of the Code to the investment of gross proceeds of qualified 501(c)(3) bonds.
EMPLOYMENT TAX
Announcement 2002-11(PDF, 18K)
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.
ADMINISTRATIVE
Announcement 2002-6(PDF, 20K)
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.
Rev. Proc. 2002-15(PDF, 24K)
This procedure provides guidance under section 7701 of the Code for a newly formed entity that requests relief for a late initial classification election filed within 6 months of the due date of the initial election.
You can either: Search all IRS Bulletin Documents issued since January 1996, or Search the entire site. For a more focused search, put your search word(s) in quotes.
