Internal Revenue Bulletins  

March 11, 2002

Internal Revenue Bulletin No. 2002-10

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.


Announcement 2002-18(PDF, 12K)
The IRS will not assert that any taxpayer has understated his federal tax liability by reason of the receipt or personal use of frequent flyer miles or other in-kind promotional benefits attributable to the taxpayer's business or official travel. Any future guidance on the taxability of these benefits will be applied prospectively. The relief provided by this announcement does not apply to travel or other promotional benefits that are converted to cash, to compensation that is paid in the form of travel or other promotional benefits, or in other circumstances where these benefits are used for tax avoidance purposes.


Notice 2002-19(PDF, 17K)
The "differential earnings rate" under section 809 of the Code is tentatively determined for 2001 together with the "recomputed differential earnings rate" for 2000.

Rev. Rul. 2002-9(PDF, 25K)
Impact fees. This ruling provides that impact fees incurred by a taxpayer in connection with the construction of a new residential rental building are capitalized costs allocable to the building. Rev. Proc. 2002-9 modified and amplified.

Rev. Rul. 2002-10(PDF, 17K)
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 March 2002.

Rev. Rul. 2002-11(PDF, 30K)
Election in respect of losses attributable to a disaster. This ruling lists the areas declared by the President to qualify as major disaster or emergency areas during 2001 under the Disaster Relief and Emergency Assistance Act.


Announcement 2002-25(PDF, 19K)
A list is provided of organizations now classified as private foundations. Actions Relating to Court Decisions is on the page following the Introduction.

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