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.
Notice 2002-39(PDF, 18K)
Electricity produced from certain renewable resources; calendar year 2002 inflation adjustment factor and reference prices. This notice announces the calendar year 2002 inflation adjustment factor and reference prices for the renewable electricity production credit under section 45 of the Code.
Rev. Rul. 2002-33(PDF, 23K)
Interest rates; underpayments and overpayments. The rate of interest determined under section 6621 of the Code for the calendar quarter beginning July 1, 2002, will be 6 percent for overpayments (5 percent in the case of a corporation), 6 percent for underpayments, and 8 percent for large corporate underpayments. The rate of interest paid on the portion of a corporate overpayment exceeding $10,000 will be 3.5 percent.
Notice 2002-38(PDF, 12K)
Weighted average interest rate update. The weighted average interest rate for June 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.
Announcement 2002-58(PDF, 8K)
The Service announces that Publication 947, Practice Before the IRS and Power of Attorney (revised April 2002), is currently available. It replaces the January 1999 revision.
Rev. Proc. 2002-34(PDF, 375K)
Magnetic media; electronic filing; 2002 form specifications. Specifications are set forth for the magnetic or electronic filing of 2002 Forms 1098, 1099, 5498, and W-2G. Rev. Proc. 2001-32 superseded.
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