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
Announcement 2002-43(PDF, 14K)
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.
REG-165706-01(PDF, 34K)
Proposed regulations modify the definition of a refunding issue under section 1.150-1(d) of the regulations in connection with a combination of section 501(c)(3) organizations. Generally, interest on bonds issued by state and local governments is excluded from gross income, however, this exclusion does not apply to certain refunding issues. A public hearing is scheduled for July 30, 2002.
REG-167648-01(PDF, 21K)
Proposed regulations under section 705 of the Code provide guidance for making basis adjustments necessary to coordinate sections 705 and 1032 in situations in which a corporation owns a direct or indirect interest in a partnership that holds stock in that corporation.
Rev. Rul. 2002-18(PDF, 16K)
LIFO; price indexes; department stores. The February 2002 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, February 28, 2002.
Rev. Rul. 2002-19(PDF, 18K)
Medical expenses. Uncompensated amounts paid by individuals for participation in a weight-loss program as treatment for a specific disease or diseases (including obesity) diagnosed by a physician are expenses for medical care under section 213 of the Code. The cost of purchasing diet food items is not deductible under section 213. Rev. Ruls. 55-261 and 79-151 distinguished.
T.D. 8986(PDF, 43K)
Final regulations under section 705 of the Code provide guidance for making basis adjustments necessary to coordinate sections 705 and 1032 in situations in which a corporation acquires an interest in a partnership that holds stock in that corporation.
EMPLOYEE PLANS
Notice 2002-24(PDF, 14K)
Section 6039D returns with respect to certain fringe benefits. This notice suspends the filing requirement imposed on specified fringe benefit plans by section 6039D of the Code. Notice 90-24 modified and superseded.
Notice 2002-28(PDF, 16K)
Weighted average interest rate update. The weighted average interest rate for April 2002 and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code are set forth.
EXEMPT ORGANIZATIONS
Announcement 2002-43(PDF, 14K)
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.
REG-165706-01(PDF, 34K)
Proposed regulations modify the definition of a refunding issue under section 1.150-1(d) of the regulations in connection with a combination of section 501(c)(3) organizations. Generally, interest on bonds issued by state and local governments is excluded from gross income, however, this exclusion does not apply to certain refunding issues. A public hearing is scheduled for July 30, 2002.
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