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. 2002-28(PDF, 109K)
Methods of accounting; inventories; small business tax-payers. This procedure provides that the Commissioner will exercise his discretion to except qualifying small business tax-payers from the requirements to use an accrual method of accounting under section 446 of the Code and to account for inventories under section 471 of the Code. Rev. Proc. 2002-9 modified and amplified. Notice 2002-14 modified and superseded.
Rev. Rul. 2002-23(PDF, 21K)
The Service will accept, as timely filed, a federal tax return, claim for refund, statement, or other document required or permitted to be filed with the Service that is mailed from and officially postmarked in a foreign country on or before the last date prescribed for filing, including any extension of time for filing. This ruling also sets forth the position that a federal return, claim for refund, statement, or other document required or permitted to be filed with the Service or with the United States Tax Court given to a designated international private delivery service before midnight on the last date prescribed for filing shall be deemed timely filed pursuant to section 7502 of the Code. Rev. Rul. 80-218 superseded.
EMPLOYEE PLANS
Announcement 2002-46(PDF, 90K)
Safe harbor explanation (in Spanish); certain qualified plan distributions. This announcement repeats, in Spanish, the safe harbor explanation to employees portion of Notice 2002-3 (2002-2 I.R.B. 289) that plan administrators may use for recipients of eligible rollover distributions in order to satisfy section 402(f) of the Code.
Notice 2002-27(PDF, 19K)
Minimum distributions; reporting requirements. This notice provides guidance on the reporting required from issuers, custodians, and trustees with respect to required minimum distributions from individual retirement arrangements (IRAs).
EXEMPT ORGANIZATIONS
Announcement 2002-47(PDF, 19K)
This document solicits comments addressing whether several regulations under Chapter 42 should be revised, with respect to excise taxes imposed on foundation and organization managers, to conform to recently-issued final regulations under section 4958 of the Code. This announcement also solicits comments addressing any other areas of Chapter 42 regulations that may need updating.
Announcement 2002-50(PDF, 20K)
A list is provided of organizations now classified as private foundations.
EXCISE TAX
Announcement 2002-47(PDF, 19K)
This document solicits comments addressing whether several regulations under Chapter 42 should be revised, with respect to excise taxes imposed on foundation and organization managers, to conform to recently-issued final regulations under section 4958 of the Code. This announcement also solicits comments addressing any other areas of Chapter 42 regulations that may need updating.
ADMINISTRATIVE
Announcement 2002-45(PDF, 20K)
Methods of accounting; small business taxpayers. This announcement discusses some of the most significant issues raised in comments received in response to Notice 2001-76 (2001-52 I.R.B. 613). The notice proposed procedures under which qualifying small business taxpayers with average annual gross receipts of $10,000,000 or less would be excepted from the requirements to use an accrual method of accounting under section 446 of the Code and to account for inventories under section 471 of the Code for eligible businesses.
REG-104762-00(PDF, 26K)
Proposed regulations under section 6331 of the Code provide for the prohibition of levy while an installment agreement is pending with the Secretary, while an installment agreement is in effect, and following the rejection or termination of an installment agreement. The regulations clarify when levy is prohibited and the effect of that prohibition on the statute of limitations for collection. They also provide that the IRS may not commence a proceeding in court for the collection of a tax included in a proposed or active installment agreement while levy is prohibited by this section.
REG-105369-00(PDF, 47K)
Proposed regulations under sections 148 and 141 of the Code provide guidance on the definitions of investment-type property and private loan for the arbitrage and private activity restrictions applicable to tax-exempt bonds issued by state and local governments. A public hearing is scheduled for September 24, 2002. REG-113526-98 withdrawn.
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