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 2002-37(PDF, 24K)
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.
INCOME TAX
Announcement 2002-34(PDF, 14K)
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.
REG-102740-02(PDF, 19K)
Temporary, final, and proposed regulations under sections 337(d) and 1502 of the Code permit certain losses recognized on sales of subsidiary stock by members of a consolidated group. The regulations apply to corporations filing consolidated returns, both during and after the period of affiliation, and also affect purchasers of the stock of members of a consolidated group. A public hearing on the proposed regulations.
Rev. Rul. 2002-15(PDF, 12K)
Fringe benefits aircraft valuation formula. The Standard Industry Fare Level (SIFL) cents-per-mile rates and terminal charges in effect for the first half of 2002 are set forth for purposes of determining the value of noncommercial flights on employer-provided aircraft under section 1.61-21(g) of the regulations.
T.D. 8984(PDF, 57K)
Temporary, final, and proposed regulations under sections 337(d) and 1502 of the Code permit certain losses recognized on sales of subsidiary stock by members of a consolidated group. The regulations apply to corporations filing consolidated returns, both during and after the period of affiliation, and also affect purchasers of the stock of members of a consolidated group. A public hearing on the proposed regulations.
EMPLOYEE PLANS
Announcement 2002-36(PDF, 13K)
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.
ADMINISTRATIVE
Rev. Proc. 2002-17(PDF, 26K)
Inventories; replacement cost; automobile dealers. A safe harbor method of accounting (the "replacement cost method") is provided for automobile dealers to approximate the cost of their vehicle parts inventory using the replacement cost of the parts. Procedures are also provided for automobile dealers to obtain the automatic consent of the Commissioner to change to the replacement cost method. Rev. Proc. 2002-9 modified and amplified.
Rev. Proc. 2002-18(PDF, 88K)
Changes in method of accounting; examinations. Procedures are provided under section 446 of the Code for changes in method of accounting imposed by the Service. Procedures are also provided for resolving accounting method issues on a nonaccounting-method basis.
Rev. Proc. 2002-19(PDF, 33K)
Changes in method of accounting; prior consent; automatic consent. Rev. Procs. 97-27 and 2002-9 are modified to (1) allow certain taxpayers under examination or before appeals or a federal court to change their method of accounting prospectively without audit protection, (2) reduce from 4 years to 1 year the adjustment period for prospective changes resulting in a net negative adjustment under section 481(a) of the Code, and (3) make certain other conforming changes. Rev. Procs. 97-27 and 2002-9 modified and amplified.
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