Professional Documents
Culture Documents
2002–50
December 16, 2002
HIGHLIGHTS
OF THIS ISSUE
These synopses are intended only as aids to the reader in
identifying the subject matter covered. They may not be
relied upon as authoritative interpretations.
Introduction
The Internal Revenue Bulletin is the authoritative instrument of the decisions, rulings, and procedures must be considered, and Ser-
Commissioner of Internal Revenue for announcing official rul- vice personnel and others concerned are cautioned against reach-
ings and procedures of the Internal Revenue Service and for pub- ing the same conclusions in other cases unless the facts and
lishing Treasury Decisions, Executive Orders, Tax Conventions, circumstances are substantially the same.
legislation, court decisions, and other items of general inter-
est. It is published weekly and may be obtained from the Super- The Bulletin is divided into four parts as follows:
intendent of Documents on a subscription basis. Bulletin contents
are consolidated semiannually into Cumulative Bulletins, which Part I.—1986 Code.
are sold on a single-copy basis. This part includes rulings and decisions based on provisions of
the Internal Revenue Code of 1986.
It is the policy of the Service to publish in the Bulletin all sub-
stantive rulings necessary to promote a uniform application of Part II.—Treaties and Tax Legislation.
the tax laws, including all rulings that supersede, revoke, modify,
This part is divided into two subparts as follows: Subpart A, Tax
or amend any of those previously published in the Bulletin. All pub-
Conventions and Other Related Items, and Subpart B, Legisla-
lished rulings apply retroactively unless otherwise indicated. Pro-
tion and Related Committee Reports.
cedures relating solely to matters of internal management are
not published; however, statements of internal practices and pro-
cedures that affect the rights and duties of taxpayers are pub- Part III.—Administrative, Procedural, and Miscellaneous.
lished. To the extent practicable, pertinent cross references to these sub-
jects are contained in the other Parts and Subparts. Also in-
Revenue rulings represent the conclusions of the Service on the cluded in this part are Bank Secrecy Act Administrative Rulings.
application of the law to the pivotal facts stated in the revenue Bank Secrecy Act Administrative Rulings are issued by the De-
ruling. In those based on positions taken in rulings to taxpay- partment of the Treasury’s Office of the Assistant Secretary (En-
ers or technical advice to Service field offices, identifying de- forcement).
tails and information of a confidential nature are deleted to prevent
unwarranted invasions of privacy and to comply with statutory Part IV.—Items of General Interest.
requirements. This part includes notices of proposed rulemakings, disbar-
ment and suspension lists, and announcements.
Rulings and procedures reported in the Bulletin do not have the
force and effect of Treasury Department Regulations, but they The first Bulletin for each month includes a cumulative index for
may be used as precedents. Unpublished rulings will not be re- the matters published during the preceding months. These
lied on, used, or cited as precedents by Service personnel in the monthly indexes are cumulated on a semiannual basis, and are
disposition of other cases. In applying published rulings and pro- published in the first Bulletin of the succeeding semiannual pe-
cedures, the effect of subsequent legislation, regulations, court riod, respectively.
The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.
For sale by the Superintendent of Documents, U.S. Government Printing Office, Washington, DC 20402.
OVERPAYMENTS UNDERPAYMENTS
1995–1 C.B. 1995–1 C.B.
RATE TABLE PG RATE TABLE PG
Jan. 1, 1987—Mar. 31, 1987 8% 21 575 9% 23 577
Apr. 1, 1987—Jun. 30, 1987 8% 21 575 9% 23 577
Jul. 1, 1987—Sep. 30, 1987 8% 21 575 9% 23 577
Oct. 1, 1987—Dec. 31, 1987 9% 23 577 10% 25 579
Jan. 1, 1988—Mar. 31, 1988 10% 73 627 11% 75 629
Apr. 1, 1988—Jun. 30, 1988 9% 71 625 10% 73 627
Jul. 1, 1988—Sep. 30, 1988 9% 71 625 10% 73 627
Oct. 1, 1988—Dec. 31, 1988 10% 73 627 11% 75 629
Jan. 1, 1989—Mar. 31, 1989 10% 25 579 11% 27 581
Apr. 1, 1989—Jun. 30, 1989 11% 27 581 12% 29 583
Jul. 1, 1989—Sep. 30, 1989 11% 27 581 12% 29 583
Oct. 1, 1989—Dec. 31, 1989 10% 25 579 11% 27 581
Jan. 1, 1990—Mar. 31, 1990 10% 25 579 11% 27 581
Apr. 1, 1990—Jun. 30, 1990 10% 25 579 11% 27 581
Jul. 1, 1990—Sep. 30, 1990 10% 25 579 11% 27 581
Oct. 1, 1990—Dec. 31, 1990 10% 25 579 11% 27 581
Jan. 1, 1991—Mar. 31, 1991 10% 25 579 11% 27 581
Apr. 1, 1991—Jun. 30, 1991 9% 23 577 10% 25 579
Jul. 1, 1991—Sep. 30, 1991 9% 23 577 10% 25 579
Oct. 1, 1991—Dec. 31, 1991 9% 23 577 10% 25 579
Jan. 1, 1992—Mar. 31, 1992 8% 69 623 9% 71 625
Apr. 1, 1992—Jun. 30, 1992 7% 67 621 8% 69 623
Jul. 1, 1992—Sep. 30, 1992 7% 67 621 8% 69 623
Oct. 1, 1992—Dec. 31, 1992 6% 65 619 7% 67 621
Jan. 1, 1993—Mar. 31, 1993 6% 17 571 7% 19 573
Apr. 1, 1993—Jun. 30, 1993 6% 17 571 7% 19 573
OVERPAYMENTS UNDERPAYMENTS
1995—1 C.B. 1995—1 C.B.
RATE TABLE PG RATE TABLE PG
Jul. 1, 1993—Sep. 30, 1993 6% 17 571 7% 19 573
Oct. 1, 1993—Dec. 31, 1993 6% 17 571 7% 19 573
Jan. 1, 1994—Mar. 31, 1994 6% 17 571 7% 19 573
Apr. 1, 1994—Jun. 30, 1994 6% 17 571 7% 19 573
Jul. 1, 1994—Sep. 30, 1994 7% 19 573 8% 21 575
Oct. 1, 1994—Dec. 31, 1994 8% 21 575 9% 23 577
Jan. 1, 1995—Mar. 31, 1995 8% 21 575 9% 23 577
Apr. 1, 1995—Jun. 30, 1995 9% 23 577 10% 25 579
Jul. 1, 1995—Sep. 30, 1995 8% 21 575 9% 23 577
Oct. 1, 1995—Dec. 31, 1995 8% 21 575 9% 23 577
Jan. 1, 1996—Mar. 31, 1996 8% 69 623 9% 71 625
Apr. 1, 1996—Jun. 30, 1996 7% 67 621 8% 69 623
Jul. 1, 1996—Sep. 30, 1996 8% 69 623 9% 71 625
Oct. 1, 1996—Dec. 31, 1996 8% 69 623 9% 71 625
Jan. 1, 1997—Mar. 31, 1997 8% 21 575 9% 23 577
Apr. 1, 1997—Jun. 30, 1997 8% 21 575 9% 23 577
Jul. 1, 1997—Sep. 30, 1997 8% 21 575 9% 23 577
Oct. 1, 1997—Dec. 31, 1997 8% 21 575 9% 23 577
Jan. 1, 1998—Mar. 31, 1998 8% 21 575 9% 23 577
Apr. 1, 1998—Jun. 30, 1998 7% 19 573 8% 21 575
Jul. 1, 1998—Sep. 30, 1998 7% 19 573 8% 21 575
Oct. 1, 1998—Dec. 31, 1998 7% 19 573 8% 21 575
1995–1 C.B.
RATE TABLE PAGE
Jan. 1, 1999—Mar. 31, 1999 7% 19 573
Apr. 1, 1999—Jun. 30, 1999 8% 21 575
Jul. 1, 1999—Sep. 30, 1999 8% 21 575
Oct. 1, 1999—Dec. 31, 1999 8% 21 575
Jan. 1, 2000—Mar. 31, 2000 8% 69 623
Apr. 1, 2000—Jun. 30, 2000 9% 71 625
Jul. 1, 2000—Sep. 30, 2000 9% 71 625
Oct. 1, 2000—Dec. 31, 2000 9% 71 625
Jan. 1, 2001—Mar. 31, 2001 9% 23 577
Apr. 1, 2001—Jun. 30, 2001 8% 21 575
Jul. 1, 2001—Sep. 30, 2001 7% 19 573
Oct. 1, 2001—Dec. 31, 2001 7% 19 573
Jan. 1, 2002—Mar. 31, 2002 6% 17 571
Apr. 1, 2002—Jun. 30, 2002 6% 17 571
Jul. 1, 2002—Sep. 30, 2002 6% 17 571
Oct. 1, 2002—Dec. 31, 2002 6% 17 571
Jan 1, 2003—Mar. 31, 2003 5% 15 569
OVERPAYMENTS UNDERPAYMENTS
1995–1 C.B. 1995–1 C.B.
RATE TABLE PG RATE TABLE PG
Jan. 1, 1999—Mar. 31, 1999 6% 17 571 7% 19 573
Apr. 1, 1999—Jun. 30, 1999 7% 19 573 8% 21 575
Jul. 1, 1999—Sep. 30, 1999 7% 19 573 8% 21 575
Oct. 1, 1999—Dec. 31, 1999 7% 19 573 8% 21 575
Jan. 1, 2000—Mar. 31, 2000 7% 67 621 8% 69 623
Apr. 1, 2000—Jun. 30, 2000 8% 69 623 9% 71 625
Jul. 1, 2000—Sep. 30, 2000 8% 69 623 9% 71 625
Oct. 1, 2000—Dec. 31, 2000 8% 69 623 9% 71 625
Jan. 1, 2001—Mar. 31, 2001 8% 21 575 9% 23 577
Apr. 1, 2001—Jun. 30, 2001 7% 19 573 8% 21 575
Jul. 1, 2001—Sep. 30, 2001 6% 17 571 7% 19 573
Oct. 1, 2001—Dec. 31, 2001 6% 17 571 7% 19 573
Jan. 1, 2002—Mar. 31, 2002 5% 15 569 6% 17 571
Apr. 1, 2002—Jun. 30, 2002 5% 15 569 6% 17 571
Jul. 1, 2002—Sep. 30, 2002 5% 15 569 6% 17 571
Oct. 1, 2002—Dec. 31, 2002 5% 15 569 6% 17 571
Jan. 1, 2003—Mar. 31, 2003 4% 13 567 5% 15 569
1995–1 C.B.
RATE TABLE PG
Jan. 1, 1991—Mar. 31, 1991 13% 31 585
Apr. 1, 1991—Jun. 30, 1991 12% 29 583
Jul. 1, 1991—Sep. 30, 1991 12% 29 583
Oct. 1, 1991—Dec. 31, 1991 12% 29 583
Jan. 1, 1992—Mar. 31, 1992 11% 75 629
Apr. 1, 1992—Jun. 30, 1992 10% 73 627
Jul. 1, 1992—Sep. 30, 1992 10% 73 627
Oct. 1, 1992—Dec. 31, 1992 9% 71 625
Jan. 1, 1993—Mar. 31, 1993 9% 23 577
Apr. 1, 1993—Jun. 30, 1993 9% 23 577
Jul. 1, 1993—Sep. 30, 1993 9% 23 577
Oct. 1, 1993—Dec. 31, 1993 9% 23 577
Jan. 1, 1994—Mar. 31, 1994 9% 23 577
Apr. 1, 1994—Jun. 30, 1994 9% 23 577
Jul. 1, 1994—Sep. 30, 1994 10% 25 579
Oct. 1, 1994—Dec. 31, 1994 11% 27 581
Jan. 1, 1995—Mar. 31, 1995 11% 27 581
Apr. 1, 1995—Jun. 30, 1995 12% 29 583
Jul. 1, 1995—Sep. 30, 1995 11% 27 581
Oct. 1, 1995—Dec. 31, 1995 11% 27 581
1995–1 C.B.
RATE TABLE PG
Jan. 1, 1996—Mar. 31, 1996 11% 75 629
Apr. 1, 1996—Jun. 30, 1996 10% 73 627
Jul. 1, 1996—Sep. 30, 1996 11% 75 629
Oct. 1, 1996—Dec. 31, 1996 11% 75 629
Jan 1, 1997—Mar. 31, 1997 11% 27 581
Apr. 1, 1997—Jun. 30, 1997 11% 27 581
Jul. 1, 1997—Sep. 30, 1997 11% 27 581
Oct. 1, 1997—Dec. 31, 1997 11% 27 581
Jan. 1, 1998—Mar. 31, 1998 11% 27 581
Apr. 1, 1998—Jun. 30, 1998 10% 25 579
Jul. 1, 1998—Sep. 30, 1998 10% 25 579
Oct. 1, 1998—Dec. 31, 1998 10% 25 579
Jan. 1, 1999—Mar. 31, 1999 9% 23 577
Apr. 1, 1999—Jun. 30, 1999 10% 25 579
Jul. 1, 1999—Sep. 30, 1999 10% 25 579
Oct. 1, 1999—Dec. 31, 1999 10% 25 579
Jan. 1, 2000—Mar. 31, 2000 10% 73 627
Apr. 1, 2000—Jun. 30, 2000 11% 75 629
Jul. 1, 2000—Sep. 30, 2000 11% 75 629
Oct. 1, 2000—Dec. 31, 2000 11% 75 629
Jan. 1, 2001—Mar. 31, 2001 11% 27 581
Apr. 1, 2001—Jun. 30, 2001 10% 25 579
Jul. 1, 2001—Sep. 30, 2001 9% 23 577
Oct. 1, 2001—Dec. 31, 2001 9% 23 577
Jan. 1, 2002—Mar. 31, 2002 8% 21 575
Apr. 1, 2002—Jun. 30, 2002 8% 21 575
Jul. 1, 2002—Sep. 30, 2002 8% 21 575
Oct. 1, 2002—Dec. 30, 2002 8% 21 575
Jan. 1, 2003—Mar. 31, 2003 7% 19 573
1995–1 C.B.
RATE TABLE PG
Jan. 1, 1995—Mar. 31, 1995 6.5% 18 572
Apr. 1, 1995—Jun. 30, 1995 7.5% 20 574
Jul. 1, 1995—Sep. 30, 1995 6.5% 18 572
Oct. 1, 1995—Dec. 31, 1995 6.5% 18 572
Jan. 1, 1996—Mar. 31, 1996 6.5% 66 620
Apr. 1, 1996—Jun. 30, 1996 5.5% 64 618
Jul. 1, 1996—Sep. 30, 1996 6.5% 66 620
Oct. 1, 1996—Dec. 31, 1996 6.5% 66 620
Jan. 1, 1997—Mar. 31, 1997 6.5% 18 572
1995–1 C.B.
RATE TABLE PG
Apr. 1, 1997—Jun. 30, 1997 6.5% 18 572
Jul. 1, 1997—Sep. 30, 1997 6.5% 18 572
Oct. 1, 1997—Dec. 31, 1997 6.5% 18 572
Jan. 1, 1998—Mar. 31, 1998 6.5% 18 572
Apr. 1, 1998—Jun. 30, 1998 5.5% 16 570
Jul. 1, 1998—Sep. 30, 1998 5.5% 16 570
Oct. 1, 1998—Dec. 31, 1998 5.5% 16 570
Jan. 1, 1999—Mar. 31, 1999 4.5% 14 568
Apr. 1, 1999—Jun. 30, 1999 5.5% 16 570
Jul. 1, 1999—Sep. 30, 1999 5.5% 16 570
Oct. 1, 1999—Dec. 31, 1999 5.5% 16 570
Jan. 1, 2000—Mar. 31, 2000 5.5% 64 618
Apr. 1, 2000—Jun. 30, 2000 6.5% 66 620
Jul. 1, 2000—Sep. 30, 2000 6.5% 66 620
Oct. 1, 2000—Dec. 31, 2000 6.5% 66 620
Jan. 1, 2001—Mar. 31, 2001 6.5% 18 572
Apr. 1, 2001—Jun. 30, 2001 5.5% 16 570
Jul. 1, 2001—Sep. 30, 2001 4.5% 14 568
Oct. 1, 2001—Dec. 31, 2001 4.5% 14 568
Jan. 1, 2002—Mar. 31, 2002 3.5% 12 566
Apr. 1, 2002—Jun. 30, 2002 3.5% 12 566
Jul. 1, 2002—Sep. 30, 2002 3.5% 12 566
Oct. 1, 2002—Dec. 31, 2002 3.5% 12 566
Jan. 1, 2003—Mar. 31, 2003 2.5% 10 564
It has been determined that this notice The principal author of these proposed Extension of Application Per-
of proposed rulemaking is not a signifi- regulations is Aaron A. Farmer of the Of- iod for Rev. Proc. 2002–67
cant regulatory action as defined in Ex- fice of the Associate Chief Counsel (Inter-
ecutive Order 12866. Therefore, a regulatory national), IRS. However, other personnel
assessment is not required. Pursuant to sec- from the Treasury and the IRS partici- Announcement 2002–110
tion 7805(f) of the Internal Revenue Code, pated in their development.
this notice of proposed rulemaking will be The Internal Revenue Service has ex-
submitted to the Chief Counsel for Advo- ***** tended the time to apply to participate in
cacy of the Small Business Administra- Proposed Amendments to the the settlement initiative for Contingent Li-
tion for comment on its impact on small Regulations ability Transactions, the procedures for
business. which were prescribed in Rev. Proc. 2002–
Accordingly, 26 CFR part 1 is proposed 67, 2002–43 I.R.B. 733.
Comments and Public Hearing to be amended as follows:
BACKGROUND
Before these proposed regulations are PART 1—INCOME TAXES
adopted as final regulations, consideration The settlement initiative in Rev. Proc.
will be given to any written comments (a Paragraph 1. The authority citation for 2002–67 prescribed two optional method-
signed original and eight (8) copies) that are part 1 continues to read in part as follows: ologies for resolving cases involving Con-
submitted timely to the IRS. Alternatively, Authority: 26 U.S.C. 7805 * * * tingent Liability Transactions that are the
taxpayers may submit comments electroni- Par. 2. Section 1.367(e)–2, is amended same as or substantially similar to those de-
cally directly to the IRS Internet site at as follows: scribed in Notice 2001–17, 2001–1 C.B.
www.irs.gov/regs. The IRS and Treasury 1. Paragraph (b)(2)(iii)(C)(1) is amended 730. Section 4.01 of Rev. Proc. 2002–67
Department request comments on the clar- by removing the parenthetical “(taken to- provides that eligible taxpayers who want
December 16, 2002 970 2002–50 I.R.B.
to participate in one of the resolution meth- Tuesday, March 25, 2003, at 10 a.m., in Because of the controlled access restric-
odologies provided under the revenue pro- room 4718. Written or electronic outlines tions, attendees are not admitted beyond the
cedure must mail or deliver a written of oral comments must be received by Tues- lobby on the Internal Revenue Service
application to the Service on or before Janu- day, March 4, 2003. Building until 9:30 a.m. The IRS will pre-
ary 2, 2003. Taxpayers must include with pare an agenda showing the scheduling of
their application a form stating which reso- ADDRESSES: The public hearing is be- the speakers after the outlines are received
lution methodology they have selected and ing held in room 4718 of the Internal Rev- from the persons testifying and make cop-
information about their contingent liabil- enue Service Building, 1111 Constitution ies available free of charge at the hear-
ity transaction. Avenue, NW, Washington, DC. Due to ing.
building security procedures, visitors must
EXTENSION OF APPLICATION enter Main entrance, located at Constitu- Cynthia E. Grigsby,
PERIOD tion Avenue, NW. In addition, all visitors Chief, Regulations Unit,
must present photo identification to enter Associate Chief Counsel
The Internal Revenue Service has re- (Income Tax and Accounting).
the building.
ceived a number of questions regarding this
Mail outlines to: CC:ITA:RU (REG–
initiative and intends to issue public re- (Filed by the Office of the Federal Register on November 26,
143321–02), room 5226, Internal Rev- 2002, 8:45 a.m., and published in the issue of the Federal Reg-
sponses to the questions posed. In order to ister for November 27, 2002, 67 F.R. 70891)
enue Service, POB 7604, Ben Franklin
permit taxpayers time to consider the re-
Station, Washington, DC 20044. Submis-
sponses, in conjunction with considering the
sions may be hand delivered Monday
settlement initiative, and for assembling the
through Friday between the hours of 8 a.m.
necessary information, the Internal Rev-
and 5 p.m. to: CC:ITA:RU (REG–143321– Obligations of States and
enue Service has extended the applica-
02), Courier’s Desk, Internal Revenue Ser-
tion deadline for the settlement initiative Political Subdivisions;
vice, 1111 Constitution Avenue, NW,
from January 2, 2003, to March 5, 2003.
Washington, DC. Alternatively, taxpayers Correction
CONTACT INFORMATION may submit electronic outlines of oral com-
ments directly to the IRS Internet site at
For information regarding this announce- www.irs.gov/regs.
Announcement 2002–112
ment, call Jo Ann Prager, Manager, at (202) AGENCY: Internal Revenue Service
283–8445 (not a toll-free call). Ms. Prager FOR FURTHER INFORMATION (IRS), Treasury.
may also be reached by fax at (202) 283– CONTACT: Concerning submissions of
8406 or electronically at the following email comments, the hearing, and/or to be placed ACTION: Correction to final regulations.
address: otsa@irs.gov. Please include “Rev- on the building access list to attend the hear-
enue Procedure 2002–67” in the subject line ing, Treena Garrett at (202) 622–7180 (not SUMMARY: This document contains cor-
of any electronic communication. a toll-free number). rections to final regulations (T.D. 9016,
2002–40 I.R.B. 628) that were published in
SUPPLEMENTARY INFORMATION: the Federal Register on Monday, Septem-
Information Reporting A notice of proposed rulemaking by ber 23, 2002 (67 FR 59756) relating to the
definition of private activity bonds appli-
Relating to Taxable Stock cross-reference to temporary regulations and
notice of public hearing (REG–143321– cable to tax-exempt bonds issued by state
Transactions; Hearing and local governments for output facili-
02), that was published in the Federal Reg-
ister on Monday, November 18, 2002 (67 ties.
Announcement 2002–111 FR 69496), announced that a public hear-
ing on proposed regulations relating to in- DATES: This correction is effective
AGENCY: Internal Revenue Service formation reporting relating to taxable stock November 22, 2002.
(IRS), Treasury. transactions under sections 6043(c) and
6045 of the Internal Revenue Code would FOR FURTHER INFORMATION
ACTION: Change of date for public
be held on Wednesday, March 5, 2003, be- CONTACT: Rose M. Weber (202) 622–
hearing on proposed rulemaking.
ginning at 10 a.m. in room 4718 of the In- 3880 (not a toll-free number).
ternal Revenue Building, 1111 Constitution
SUMMARY: This document changes the Avenue, NW, Washington, DC. SUPPLEMENTARY INFORMATION:
date of a public hearing on proposed regu- The date of the public hearing has
lations (REG–143321–02, 2002–48 I.R.B. changed. The hearing is scheduled for Tues- Background
922) relating to information reporting re- day, March 25, 2003, beginning at 10 a.m. The final regulations that are the sub-
lating to taxable stock transactions. in room 4718, Internal Revenue Service ject of these corrections is under section 141
Building, 1111 Constitution Avenue, NW, of the Internal Revenue Code.
DATES: The public hearing originally Washington, DC. We must receive out-
scheduled for Wednesday, March 5, 2003, lines of oral comments by Tuesday, March
at 10 a.m., in room 4718, is rescheduled for 4, 2003.
2002–50 I.R.B. 971 December 16, 2002
Need for Correction planation of Provisions”, first line, the umn, the language “U.S.C. 791a through
language “through 821(c) (or by a state au- 821(c) (does not” is corrected to read
As published, the final regulations con- thority” is corrected to read “through 825r “U.S.C. 791a through 825r) (or by a state
tain errors that may prove to be mislead- (or by a state authority”. regulatory authority under comparable pro-
ing and are in need of clarification. visions of state law) does not”.
§ 1.141–7 [Corrected]
Correction of Publication Cynthia E. Grigsby,
2. On page 59761, column 2, § 1.141–
Chief, Regulations Unit,
Accordingly, the publication of final 7(g)(1)(ii)(B), line 5, the language “Act (16
regulations (T.D. 9016), that were the sub- Associate Chief Counsel
U.S.C. 791a through 821c) (or by” is cor-
ject of FR Doc. 02–24137, is corrected as rected to read “Act (16 U.S.C. 791a through (Income Tax and Accounting).
follows: 825r) (or by”. (Filed by the Office of the Federal Register on November 26,
1. On page 59758, column 2, in the pre- 3. On page 59761, column 3, § 1.141– 2002, 8:45 a.m., and published in the issue of the Federal Reg-
amble under the paragraph heading “Ex- 7(g)(3), fifth line from the top of the col- ister for November 27, 2002, 67 F.R. 70845)
Abbreviations
The following abbreviations in current E.O.—Executive Order. PO—Possession of the U.S.
ER—Employer. PR—Partner.
use and formerly used will appear in
ERISA—Employee Retirement Income Security Act. PRS—Partnership.
material published in the Bulletin. EX—Executor. PTE—Prohibited Transaction Exemption.
F—Fiduciary. Pub. L.—Public Law.
A—Individual.
FC—Foreign Country. REIT—Real Estate Investment Trust.
Acq.—Acquiescence. FICA—Federal Insurance Contributions Act.
B—Individual. Rev. Proc.—Revenue Procedure.
FISC—Foreign International Sales Company. Rev. Rul.—Revenue Ruling.
BE—Beneficiary. FPH—Foreign Personal Holding Company.
BK—Bank. S—Subsidiary.
F.R.—Federal Register.
B.T.A.—Board of Tax Appeals. S.P.R.—Statements of Procedural Rules.
FUTA—Federal Unemployment Tax Act.
C—Individual. Stat.—Statutes at Large.
FX—Foreign Corporation.
C.B.—Cumulative Bulletin. T—Target Corporation.
G.C.M.—Chief Counsel’s Memorandum.
CFR—Code of Federal Regulations. GE—Grantee. T.C.—Tax Court.
CI—City. GP—General Partner. T.D.—Treasury Decision.
COOP—Cooperative. GR—Grantor. TFE—Transferee.
Ct.D.—Court Decision. IC—Insurance Company. TFR—Transferor.
CY—County. I.R.B.—Internal Revenue Bulletin. T.I.R.—Technical Information Release.
D—Decedent. LE—Lessee. TP—Taxpayer.
DC—Dummy Corporation. LP—Limited Partner. TR—Trust.
DE—Donee. LR—Lessor. TT—Trustee.
Del. Order—Delegation Order. M—Minor. U.S.C.—United States Code.
DISC—Domestic International Sales Corporation. Nonacq.—Nonacquiescence. X—Corporation.
DR—Donor. O—Organization. Y—Corporation.
E—Estate. P—Parent Corporation. Z—Corporation.
EE—Employee. PHC—Personal Holding Company.
Bulletin 2002–26 through 2002–49 2002–42, 2002–27 I.R.B. 36 REG–106359–02, 2002–34 I.R.B. 405
2002–43, 2002–27 I.R.B. 38 REG–122564–02, 2002–26 I.R.B. 25
Announcements: 2002–44, 2002–27 I.R.B. 39 REG–123305–02, 2002–26 I.R.B. 26
2002–45, 2002–28, I.R.B. 93 REG–124256–02, 2002–33 I.R.B. 383
2002–59, 2002–26 I.R.B. 28 2002–46, 2002–28 I.R.B. 96 REG–124667–02, 2002–44 I.R.B. 791
2002–60, 2002–26 I.R.B. 28 REG–131478–02, 2002–47 I.R.B. 892
2002–47, 2002–28 I.R.B. 97
2002–61, 2002–27 I.R.B. 72 REG–133254–02, 2002–34 I.R.B. 412
2002–48, 2002–29 I.R.B. 130
2002–62, 2002–27 I.R.B. 72 REG–134026–02, 2002–40 I.R.B. 684
2002–49, 2002–29 I.R.B. 130
2002–63, 2002–27 I.R.B. 72 REG–141832–02, 2002–48 I.R.B. 921
2002–50, 2002–28 I.R.B. 98
2002–64, 2002–27 I.R.B. 72 REG–143321–02, 2002–48 I.R.B. 922
2002–51, 2002–29 I.R.B. 131
2002–65, 2002–29 I.R.B. 182
2002–52, 2002–30 I.R.B. 187
2002–66, 2002–29 I.R.B. 183 Revenue Procedures:
2002–53, 2002–30 I.R.B. 187
2002–67, 2002–30 I.R.B. 237
2002–54, 2002–30 I.R.B. 189 2002–43, 2002–28 I.R.B. 99
2002–68, 2002–31 I.R.B. 283
2002–55, 2002–36 I.R.B. 481 2002–44, 2002–26 I.R.B. 10
2002–69, 2002–31 I.R.B. 283
2002–56, 2002–32 I.R.B. 319 2002–45, 2002–27 I.R.B. 40
2002–70, 2002–31 I.R.B. 284
2002–57, 2002–33 I.R.B. 379 2002–46, 2002–28 I.R.B. 105
2002–71, 2002–32 I.R.B. 323
2002–58, 2002–35 I.R.B. 432 2002–47, 2002–29 I.R.B. 133
2002–72, 2002–32 I.R.B. 323
2002–59, 2002–36 I.R.B. 481 2002–48, 2002–37 I.R.B. 531
2002–73, 2002–33 I.R.B. 387
2002–60, 2002–36 I.R.B. 482 2002–49, 2002–29 I.R.B. 172
2002–74, 2000–33 I.R.B. 387
2002–61, 2002–38 I.R.B. 563 2002–50, 2002–29 I.R.B. 173
2002–75, 2002–34 I.R.B. 416
2002–62, 2002–39 I.R.B. 574 2002–51, 2002–29 I.R.B. 175
2002–76, 2002–35 I.R.B. 471
2002–63, 2002–40 I.R.B. 644 2002–52, 2002–31 I.R.B. 242
2002–77, 2002–35 I.R.B. 471
2002–64, 2002–41 I.R.B. 690 2002–53, 2002–31 I.R.B. 253
2002–78, 2002–36 I.R.B. 514
2002–65, 2002–41 I.R.B. 690 2002–54, 2002–35 I.R.B. 432
2002–79, 2002–36 I.R.B. 515
2002–66, 2002–42 I.R.B. 716 2002–55, 2002–35 I.R.B. 435
2002–80, 2002–36 I.R.B. 515
2002–67, 2002–42 I.R.B. 716 2002–56, 2002–36 I.R.B. 483
2002–81, 2002–37 I.R.B. 533
2002–68, 2002–43 I.R.B. 730 2002–57, 2002–39 I.R.B. 575
2002–82, 2002–37 I.R.B. 533
2002–69, 2002–43 I.R.B. 730 2002–58, 2002–40 I.R.B. 644
2002–83, 2002–38 I.R.B. 564
2002–70, 2002–44 I.R.B. 765 2002–59, 2002–39 I.R.B. 615
2002–84, 2002–37 I.R.B. 533
2002–71, 2002–45 I.R.B. 830 2002–60, 2002–40 I.R.B. 645
2002–85, 2002–39 I.R.B. 624
2002–72, 2002–46 I.R.B. 843 2002–61, 2002–39 I.R.B. 616
2002–86, 2002–39 I.R.B. 624
2002–73, 2002–46 I.R.B. 844 2002–62, 2002–40 I.R.B. 683
2002–87, 2002–39 I.R.B. 624
2002–74, 2002–47 I.R.B. 884 2002–63, 2002–41 I.R.B. 691
2002–88, 2002–38 I.R.B. 564
2002–75, 2002–47 I.R.B. 884 2002–64, 2002–42 I.R.B. 718
2002–89, 2002–39 I.R.B. 626
2002–76, 2002–48 I.R.B. 917 2002–65, 2002–41 I.R.B. 700
2002–90, 2002–40 I.R.B. 684
2002–78, 2002–48 I.R.B. 919 2002–66, 2002–42 I.R.B. 725
2002–91, 2002–40 I.R.B. 685 2002–67, 2002–43 I.R.B. 733
2002–92, 2002–41 I.R.B. 709 Proposed Regulations: 2002–68, 2002–43 I.R.B. 753
2002–93, 2002–41 I.R.B. 709 2002–69, 2002–45 I.R.B. 831
2002–94, 2002–42 I.R.B. 728 REG–209116–89, 2002–47 I.R.B. 889
2002–70, 2002–46 I.R.B. 845
2002–95, 2002–42 I.R.B. 728 REG–248110–96, 2002–26 I.R.B. 19
2002–71, 2002–48 I.R.B. 850
2002–96, 2002–43 I.R.B. 756 REG–251003–96, 2002–49 I.R.B. 935
2002–72, 2002–49 I.R.B. 931
2002–97, 2002–43 I.R.B. 757 REG–110311–98, 2002–28 I.R.B. 109
2002–73, 2002–49 I.R.B. 932
2002–98, 2002–43 I.R.B. 758 REG–103823–99, 2002–27 I.R.B. 44
2002–99, 2002–43 I.R.B. 758 REG–103829–99, 2002–27 I.R.B. 59 Revenue Rulings:
2002–100, 2002–44 I.R.B. 799 REG–103735–00, 2002–28 I.R.B. 109
2002–101, 2002–44 I.R.B. 800 REG–103735–00, 2002–45 I.R.B. 832 2002–38, 2002–26 I.R.B. 4
2002–102, 2002–44 I.R.B. 802 REG–103736–00, 2002–45 I.R.B. 834 2002–39, 2002–27 I.R.B. 33
2002–103, 2002–45 I.R.B. 836 REG–106457–00, 2002–26 I.R.B. 23 2002–40, 2002–27 I.R.B. 30
2002–104, 2002–45 I.R.B. 836 REG–106871–00, 2002–30 I.R.B. 190 2002–41, 2002–28 I.R.B. 75
2002–105, 2002–46 I.R.B. 872 REG–106876–00, 2002–34 I.R.B. 392 2002–42, 2002–28 I.R.B. 76
2002–106, 2002–46 I.R.B. 872 REG–106879–00, 2002–34 I.R.B. 402 2002–43, 2002–28 I.R.B. 85
2002–107, 2002–48 I.R.B. 923 REG–107524–00, 2002–28 I.R.B. 110 2002–44, 2002–28 I.R.B. 84
2002–108, 2002–49 I.R.B. 952 REG–112306–00, 2002–44 I.R.B. 767 2002–45, 2002–29 I.R.B. 116
2002–109, 2002–49 I.R.B. 952 REG–115285–01, 2002–27 I.R.B. 62 2002–46, 2002–29 I.R.B. 117
REG–115781–01, 2002–33 I.R.B. 380 2002–47, 2002–29 I.R.B. 119
Court Decisions: REG–116644–01, 2002–31 I.R.B. 268 2002–48, 2002–31 I.R.B. 239
REG–123345–01, 2002–32 I.R.B. 321 2002–49, 2002–32 I.R.B. 288
2075, 2002–38 I.R.B. 548
REG–126024–01, 2002–27 I.R.B. 64 2002–50, 2002–32 I.R.B. 292
2076, 2002–47 I.R.B. 875
REG–136311–01, 2002–36 I.R.B. 485 2002–51, 2002–33 I.R.B. 327
REG–150313–01, 2002–44 I.R.B. 777 2002–52, 2002–34 I.R.B. 388
REG–164754–01, 2002–30 I.R.B. 212 2002–53, 2002–35 I.R.B. 427
REG–165868–01, 2002–31 I.R.B. 270 2002–54, 2002–37 I.R.B. 527
REG–103777–02, 2002–47 I.R.B. 889 2002–55, 2002–37 I.R.B. 529
1
A cumulative list of all revenue rulings, revenue
procedures, Treasury decisions, etc., published in
Internal Revenue Bulletins 2002–1 through 2002–25 is
in Internal Revenue Bulletin 2002–26, dated July 1, 2002.
Treasury Decisions:
8997, 2002–26 I.R.B. 6
8998, 2002–26 I.R.B. 1
8999, 2002–28 I.R.B. 78
9000, 2002–28 I.R.B. 87
9001, 2002–29 I.R.B. 128
9002, 2002–29 I.R.B. 120
9003, 2002–32 I.R.B. 294
9004, 2002–33 I.R.B. 331
9005, 2002–32 I.R.B. 290
9006, 2002–32 I.R.B. 315
9007, 2002–33 I.R.B. 349
9008, 2002–33 I.R.B. 335
9009, 2002–33 I.R.B. 328
9010, 2002–33 I.R.B. 341
9011, 2002–33 I.R.B. 356
9012, 2002–34 I.R.B. 389
9013, 2002–38 I.R.B. 542
9014, 2002–35 I.R.B. 429
9015, 2002–40 I.R.B. 642
9016, 2002–40 I.R.B. 628
9017, 2002–45 I.R.B. 815
9018, 2002–45 I.R.B. 823
9019, 2002–47 I.R.B. 874
9020, 2002–48 I.R.B. 907
9022, 2002–48 I.R.B. 909
1
A cumulative list of current actions on previously published
items in Internal Revenue Bulletins 2002–1 through 2002–25 is
in Internal Revenue Bulletin 2002–26, dated July 1, 2002.
2002–16 77–53
Modified and superseded by Obsoleted by
Rev. Proc. 2002–68, 2002–43 I.R.B. 753 T.D. 9010, 2002–33 I.R.B. 341
2002–19 85–50
Amplified and clarified by Obsoleted by
Rev. Proc. 2002–54, 2002–35 I.R.B. 432 T.D. 2002–33 I.R.B. 341
2002–35 92–17
Modified by Amplified by
Rev. Proc. 2002–73, 2002–49 I.R.B. 932 Rev. Rul. 2002–49, 2002–32 I.R.B. 288
2002–37 92–75
Clarified and modified by Clarified by
Notice 2002–72, 2002–46 I.R.B. 843 Rev. Proc. 2002–52, 2002–31 I.R.B. 242
2002–38 93–70
Clarified and modified by Obsoleted by
Notice 2002–72, 2002–46 I.R.B. 843 T.D. 9010, 2002–33 I.R.B. 341
2002–39
94–76
Clarified and modified by
Amplified by
Notice 2002–72, 2002–46 I.R.B. 843
Rev. Rul. 2002–42, 2002–28 I.R.B. 76
Revenue Rulings:
99–14
54–571 Modified and superseded by
Obsoleted by Rev. Rul. 2002–69 2002–44 I.R.B. 760
T.D. 9010, 2002–33 I.R.B. 341
2001–62
55–534 Modified by
Distinguished by Rev. Proc. 2002–73, 2002–49 I.R.B. 932
Rev. Rul. 2002–60, 2002–40 I.R.B. 641
2001–64
55–606 Supplemented and superseded by
Obsoleted by Rev. Rul. 2002–78, 2002–48 I.R.B. 915
T.D. 9010, 2002–33 I.R.B. 341
2001–65
59–328 Supplemented and superseded by
Obsoleted by Rev. Rul. 2002–79, 2002–48 I.R.B. 908
T.D. 9010, 2002–33 I.R.B. 341
2002–3
64–36 Amplified by
Obsoleted by Rev. Rul. 2002–80, 2002–49 I.R.B. 925
T.D. 9010, 2002–33 I.R.B. 341 2002–27
Modified by
65–129
Rev. Proc. 2002–73, 2002–49 I.R.B. 932
Obsoleted by
T.D. 9010, 2002–33 I.R.B. 341 2002–46
Modified by
67–197 Rev. Rul. 2002–73, 2002–45 I.R.B. 805
Obsoleted by
T.D. 9010, 2002–33 I.R.B. 341
2002–50 I.R.B. v *U.S. Government Printing Office: 2002496-919/60061 December 16, 2002