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 2002-71(PDF, 16K)
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.
Notice 2002-56(PDF, 18K)
This document notifies states and other issuers of qualified exempt facility bonds described in section 142(a)(13) of the Code of the proper population figures to be used for calculating the limitation under section 142(k)(5) of the annual aggregate face amount of tax-exempt bonds described in section 142(a)(13).
Rev. Rul. 2002-49(PDF, 27K)
Spin offs. Guidance is provided under section 355(b) of the Code regarding the active trade or business requirement. Rev. Rul. 92-17 amplified.
T.D. 9003(PDF, 153K)
Final regulations under section 6015 of the Code provide guidance to married individuals filing joint returns who seek relief from joint and several liability. Section 6015 was added by the Internal Revenue Service Restructuring and Reform Act of 1998 to replace former section 6013(e) by providing new and expanded means for a spouse to obtain relief from joint and several liability.
GIFT TAX
REG-123345-01(PDF, 23K)
Proposed regulations under section 2519 of the Code relate to the amount treated as a transfer under section 2519 when there is a right to recover gift tax under section 2207A(b) of the Code and the related gift tax consequences if the right to recover the gift tax is not exercised. A public hearing is scheduled for October 15, 2002.
EMPLOYEE PLANS
T.D. 9005(PDF, 28K)
Final regulations under section 401 of the Code provide guidance relating to the return of employer contributions or withdrawal liability payments made to multiemployer plans due to a mistake of fact or law.
T.D. 9006(PDF, 32K)
Final regulations under section 7476 of the Code set forth standards by which a plan sponsor may satisfy the notice to interested parties requirement.
EXEMPT ORGANIZATIONS
Announcement 2002-72(PDF, 25K)
A list is provided of organizations now classified as private foundations.
EXCISE TAX
Rev. Rul. 2002-50(PDF, 29K)
Tax-free sale of articles for use by the purchaser as supplies for vessels or aircraft. For purposes of section 4092, an aircraft that flies a person for hire between the United States and a foreign country is actually engaged in foreign trade within the meaning of section 4221(d)(3). That aircraft is also actually engaged in foreign trade when flying that person from a city in the United States to another city in the United States as part of the transportation between the United States and the foreign country. Rev. Rul. 69-259 modified and superseded.
ADMINISTRATIVE
T.D. 9003(PDF, 153K)
Final regulations under section 6015 of the Code provide guidance to married individuals filing joint returns who seek relief from joint and several liability. Section 6015 was added by the Internal Revenue Service Restructuring and Reform Act of 1998 to replace former section 6013(e) by providing new and expanded means for a spouse to obtain relief from joint and several liability.
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