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 2002-41(PDF, 159K)
This notice contains guidance for entering into a withholding foreign partnership or withholding foreign trust agreement with the service.

Rev. Rul. 2002-36(PDF, 19K)
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 June 2002.

Rev. Rul. 2002-37(PDF, 16K)
LIFO; price indexes; department stores. The April 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, April 30, 2002.

T.D. 8996(PDF, 122K)
Final regulations under sections 441 and 442 of the Code relate to certain adoptions, changes, and retentions of annual accounting periods. The final regulations primarily affect tax-payers that want to adopt an annual accounting period or that must receive approval from the Commissioner to adopt, change, or retain an annual accounting period. In addition, the regulations provide guidance relating to the taxable years of partnerships and S corporations. Rev. Ruls. 57-589, 65-316, 68-125, 69-563, 74-326, and 78-179 obsolete.

Rev. Proc. 2002-29(PDF, 62K)
Minimum distributions; regulations; model amendments. This procedure describes the final and temporary regulations under section 401(a)(9) of the Code and provides model amendments for qualified defined contribution plans and for qualified defined benefit plans. Rev. Procs. 2000-20 and 2002-6 modified.

Rev. Proc. 2002-35(PDF, 20K)
Retroactive plan amendments; GUST late amenders. This document establishes streamlined procedures to avoid the disqualification of plans intended to satisfy sections 401(a) or 403(a) of the Code on account of the plans' failure to be timely amended for GUST. Rev. Proc. 2001-17 modified.

EXCISE TAX

Rev. Rul. 2002-34(PDF, 15K)
Segment Tax. This ruling provides guidance on how to calculate the tax under section 4261(b) of the Code on domestic segments if an aircraft is chartered and one or more persons are transported on that aircraft.

Announcement 2002-54(PDF, 39K)
This announcement contains the annual report concerning the Pre-Filing Agreement Program of the Large and Mid-Size Division of the Service for calendar year 2001.

Notice 2002-40(PDF, 20K)
This notice supplements the relief granted in Notice 2001-61, 2001-40 I.R.B. 305, and Notice 2001-68, 2001-47 I.R.B. 504, for taxpayers affected by the September 11, 2001, terrorist attack by expanding relief from interest and penalties. The notice implements changes that were made to section 7508A of the Code by the Victims of Terrorism Tax Relief Act of 2001.

Rev. Proc. 2002-30(PDF, 34K)
This procedure provides for a pilot program that will test whether the process for issuing Technical Advice Memoranda (TAM) can be streamlined. The new advice will be known as a Technical Expedited Advice Memorandum (TEAM). Rev. Proc. 2002-2 modified.

Rev. Proc. 2002-42(PDF, 17K)
This procedure sets forth a process whereby taxpayers who purchase motor vehicles propelled by both a gasoline internal combustion engine and an electric motor that is recharged as the motor vehicles operate (hybrid vehicles) may rely on the original equipment manufacturer's (or, in the case of a foreign original equipment manufacturer, its domestic distributor's) certification of the incremental cost of the motor vehicles' clean-fuel vehicle property for purposes of section 179A of the Code.