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 2002-94(PDF, 17K)
This document contains corrections to proposed regulations (REG-136311-01, 2002-36 I.R.B. 485) that explain when a foreign corporation engaged in the international operation of ships or aircraft may exclude its U.S. source income from gross income for U.S. federal income tax purposes.
Notice 2002-66(PDF, 17K)
This notice extends through the end of calendar year 2002 the transitional documentation and reporting relief for foreign partnerships, Qualified Intermediaries (QIs), and U.S. withholding agents specified in Notice 2001-4.
Notice 2002-67(PDF, 31K)
Gain or loss; payments to peanut quota holders. Information is provided, in a question and answer format, to holders of peanut quotas regarding the tax treatment of federal payments made under section 1309 of the Farm Security and Rural Investment Act of 2002.
EMPLOYEE PLANS
Rev. Rul. 2002-62(PDF, 30K)
Substantially equal periodic payments; premature distributions. This ruling provides that a change to the required minimum distribution method of calculating substantially equal periodic payments within the meaning of section 72(t)(2)(A)(iv) of the Code will not generate additional income tax under section 72(t)(1). Notice 89-25 modified.
EXEMPT ORGANIZATIONS
Rev. Proc. 2002-64(PDF, 49K)
This procedure provides a modified and supplemented list of Indian tribal governments that are to be treated similarly to states for specified purposes under the Internal Revenue Code. This list has been coordinated with the list of recognized tribes published by the Department of Interior, Bureau of Indian Affairs. Rev. Proc. 2001-15 superseded.
EXCISE TAX
Announcement 2002-95(PDF, 21K)
This document contains a notice of public hearing scheduled for February 27, 2003, on proposed regulations (REG-103829-99, 2002-27 I.R.B. 59) relating to the definition of a highway vehicle for purposes of various excise taxes.
ADMINISTRATIVE
Notice 2002-66(PDF, 17K)
This notice extends through the end of calendar year 2002 the transitional documentation and reporting relief for foreign partnerships, Qualified Intermediaries (QIs), and U.S. withholding agents specified in Notice 2001-4.
Rev. Proc. 2002-66(PDF, 25K)
Penalties; substantial understatement. Guidance is provided concerning when information shown on a return in accordance with the applicable forms and instructions will be adequate disclosure for purposes of reducing an understatement of income tax under section 6662(d) of the Code. Rev. Proc. 2001-52 updated.
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