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. Proc. 2002-53(PDF, 354K)
Specifications are set forth for the private printing of paper substitutes for tax year 2002 Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and Tax Statements. Rev. Proc. 2001-26 superseded.
Rev. Rul. 2002-48(PDF, 28K)
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 August 2002.
EMPLOYEE PLANS
REG-165868-01(PDF, 119K)
Proposed regulations under section 419A of the Code provide guidance regarding whether a welfare benefit plan is part of a 10-or-more employer plan described in section 419A(f)(6). A public hearing is scheduled for November 5, 2002.
EXEMPT ORGANIZATIONS
Announcement 2002-70(PDF, 31K)
A list is provided of organizations now classified as private foundations.
EMPLOYMENT TAX
Rev. Proc. 2002-53(PDF, 354K)
Specifications are set forth for the private printing of paper substitutes for tax year 2002 Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and Tax Statements. Rev. Proc. 2001-26 superseded.
ADMINISTRATIVE
Announcement 2002-68(PDF, 25K)
This document contains corrections to temporary regulations (T.D. 8997, 2002-26 I.R.B. 6) that provide corporations filing consolidated returns with an election to waive the 5-year net operating loss carryback period with respect to certain acquired members.
Announcement 2002-69(PDF, 30K)
This document contains corrections to proposed regulations (REG-123305-02, 2002-26 I.R.B. 26) that clarify and amend information relating to the deductibility of losses recognized on dispositions of subsidiary stock by members of a consolidated group.
REG-116644-01(PDF, 38K)
Proposed regulations under sections 3406 and 6724 of the Code clarify rules with respect to notices of incorrect taxpayer identification numbers for purposes of backup withholding and waiver of information reporting penalties. A public hearing is scheduled for October 22, 2002.
Rev. Proc. 2002-52(PDF, 85K)
This document updates the procedures for requesting assistance from the U.S. competent authority under the provisions of an income, estate, or gift tax treaty to which the United States is a party. Rev. Procs. 96-13, 96-14, 91-23, and 91-26 modified and superseded. Rev. Proc. 96-53 amplified. Rev. Rul. 92-75 clarified.
You can either: Search all IRS Bulletin Documents issued since January 1996, or Search the entire site. For a more focused search, put your search word(s) in quotes.
