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.
SPECIAL ANNOUNCEMENT
Announcement 2002-40(PDF, 122K)
This announcement concerns Advance Pricing Agreements (APAs) and the experience of the APA Program during calendar year 2001.
EMPLOYEE PLANS
Announcement 2002-31(PDF, 14K)
Proposed class exemption; non-enforcement policy. This announcement describes the Service's position on the imposition of the prohibited transaction excise taxes during the pendency of a class exemption from the prohibited transaction rules (Application No. D-10933) proposed by the U.S. Department of Labor.
Notice 2002-23(PDF, 14K)
Form 5500; DOL delinquent filer program. This notice provides relief from certain penalties under sections 6652 and 6692 of the Code for late filers of Form 5500 who are eligible for and satisfy the requirements of the Department of Labor's (DOL's) Delinquent Filer Voluntary Compliance (DFVC) program.
Notice 2002-26(PDF, 19K)
Weighted average interest rate update. The weighted average interest rate for the first quarter of 2002 and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code are set forth.
TAX CONVENTIONS
Rev. Proc. 2002-23(PDF, 25K)
This document describes new procedures under Article XVIII(7) of the U.S. -Canada income tax convention whereby U.S. taxpayers may elect to defer U.S. income taxation on income accruing in certain Canadian pension plans until a distribution is made from such plans. Rev. Proc. 89-45 superseded.
Rev. Rul. 2002-16(PDF, 19K)
This ruling confirms that the Netherlands investment yield tax is a tax for which a credit may be allowed under Article 25(4) of the U.S.-Netherlands income tax convention because, under Article 2(2), it is substantially similar to a prior Dutch tax that was a covered tax under the convention.
ADMINISTRATIVE
Notice 2002-25(PDF, 14K)
Charitable contributions, substantiation, relief. Due to the unique circumstances of the September 11th tragedy, taxpayers who made charitable contributions of $250 or more after September 10, 2001, and before January 1, 2002, are provided with partial relief from the "contemporaneous written acknowledgement" requirement of section 170(f)(8) of the Code with respect to those contributions.
Rev. Proc. 2002-23(PDF, 25K)
This document describes new procedures under Article XVIII(7) of the U.S. -Canada income tax convention whereby U.S. taxpayers may elect to defer U.S. income taxation on income accruing in certain Canadian pension plans until a distribution is made from such plans. Rev. Proc. 89-45 superseded.
Rev. Proc. 2002-26(PDF, 13K)
This procedure provides updated information about how the Service applies partial undesignated payments against assessed tax, penalty, and interest. Rev. Ruls. 73-304, 73-305, and 79-284 superseded.
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