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
Notice 2002-17(PDF, 41K)
This notice provides guidance, in a question and answer format, on the tax relief provided under Executive Order No. 13239 (2001-53 I.R.B. 632) for U.S. military and support personnel involved in the military operations in Afghanistan.
REG-209114-90(PDF, 198K)
Proposed regulations under section 280G of the Code provide guidance about the denial of the deduction to a corporation for any excess golden parachute payment to certain individuals.
Rev. Proc. 2002-16(PDF, 28K)
Optional election to make monthly 706(a) computations. This procedure allows certain partnerships that invest in assets exempt from taxation under section 103 of the Code to make an election that enables money market fund partners to take into account monthly the inclusions required under sections 702 and 707(c).
Rev. Rul. 2002-8(PDF, 13K)
Low-income housing credit; satisfactory bond; "bond factor" amounts for the period January through March 2002. This ruling announces the monthly bond factor amounts to be used by taxpayers who dispose of qualified low-income buildings or therein during the period January through March 2002.
EMPLOYEE PLANS
Announcement 2002-24(PDF, 16K)
Catch-up contributions for individuals age 50 or over. This document contains a change in the hearing date for REG-142499-01 (2001-45 I.R.B. 476) from February 21, 2002, to April 30, 2002. It also extends the time to submit written comments and outlines of oral comments from January 31, 2002, to April 15, 2002.
Notice 2002-16(PDF, 13K)
Weighted average interest rate update. The weighted average interest rate for February 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.
EXCISE TAX
REG-209114-90(PDF, 198K)
Proposed regulations under section 280G of the Code provide guidance about the denial of the deduction to a corporation for any excess golden parachute payment to certain individuals.
T.D. 8983(PDF, 17K)
Final regulations under section 6071 of the Code relate to the time for eligible air carriers to file a return for the third calendar quarter of 2001.
ADMINISTRATIVE
REG-125626-01(PDF, 26K)
Unit livestock price method. Proposed regulations under section 471 of the Code provide rules relating to the annual reevaluation of unit livestock prices and the depreciation of live-stock raised for drafting, breeding, or dairy purposes. A public hearing is scheduled for June 12, 2002.
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