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
Rev. Rul. 2002-22(PDF, 33K)
Gross income; transfers of property incident to divorce. A taxpayer who transfers interests in nonstatutory stock options and nonqualified deferred compensation to the taxpayer's former spouse incident to divorce is not required to include an amount in gross income upon the transfer. Rather, the former spouse is required to include an amount in gross income when the former spouse exercises the stock options or when the deferred compensation is paid or made available to the former spouse. Rev. Rul. 87-112 clarified.
Rev. Rul. 2002-24(PDF, 13K)
Low-income housing credit; satisfactory bond; "bond factor" amounts for the period April through June. This ruling announces the monthly bond factor amounts to be used by taxpayers who dispose of qualified low-income buildings or interests therein during the period April through June 2002.
Rev. Rul. 2002-25(PDF, 21K)
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 May 2002.
Rev. Rul. 2002-26(PDF, 14K)
Special use value; farms; interest rates. The 2002 interest rates to be used in computing the special use value of farm real property for which an election is made under section 2032A of the Code are listed for estates of decedents.
EMPLOYEE PLANS
Announcement 2002-49(PDF, 12K)
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.
REG-108697-02(PDF, 14K)
Final, temporary, and proposed regulations under section 401 of the Code relate to required minimum distributions from qualified plans, section 457 plans, section 403(b) annuity plans, and retirement income accounts (IRAs).
Rev. Proc. 2002-21(PDF, 46K)
Professional employer organizations; employee leasing; plan qualification. This procedure describes different options that may be selected in order that certain defined contribution plans of professional employer organizations may avoid disqualification. Rev. Proc. 2002-6 modified.
T.D. 8987(PDF, 255K)
Final, temporary, and proposed regulations under section 401 of the Code relate to required minimum distributions from qualified plans, section 457 plans, section 403(b) annuity plans, and retirement income accounts (IRAs).
EMPLOYMENT TAX
Notice 2002-31(PDF, 32K)
This document provides the contents of a proposed revenue ruling concerning the employment taxation and reporting of nonqualified stock options and nonqualified deferred compensation transferred to a former spouse incident to a divorce. The notice also requests comments from the public about the proposed ruling.
ADMINISTRATIVE
Announcement 2002-52(PDF, 12K)
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).
Rev. Proc. 2002-31(PDF, 18K)
For purposes of section 1.148-10(a)(4) of the regulations, this procedure sets forth a safe harbor under which an issue of tax or revenue anticipation bonds will not be treated as outstanding longer than is reasonably necessary to accomplish the governmental purposes of the bonds. This procedure applies to bonds sold after May 13, 2002.
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