Internal Revenue Bulletins  

July 01, 2002

Internal Revenue Bulletin No. 2002-26

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.


T.D. 8997(PDF, 30K)
REG-122564-02(PDF, 23K)
Final and proposed regulations under section 1502 of the Code provide corporations filing consolidated returns with an election to waive the 5-year net operating loss carryback period with respect to certain acquired members.

T.D. 8998(PDF, 37K)
REG-123305-02(PDF, 24K)
Temporary and proposed regulations under sections 337(d) and 1502 of the Code clarify and amend certain aspects of the temporary regulations relating to the deductibility of losses recognized on dispositions of subsidiary stock by members of a consolidated group. The regulations apply to corporations filing consolidated returns, both during and after the period of affiliation, and also affect purchasers of the stock of members of a consolidated group. A public hearing on the proposed regulations is scheduled for July 17, 2002.

REG-248110-96(PDF, 42K)
Proposed regulations under section 817A of the Code affect insurance companies that define the interest rate to be used with respect to certain insurance contracts that guarantee higher returns for an initial, temporary period. Specifically, the proposed regulations define the appropriate interest rate to be used in the determination of tax reserves and required interest for certain modified guaranteed contracts. The proposed regulations also address how temporary guarantee periods that extend past the end of a taxable year are to be taken into account. A public hearing is scheduled for August 27, 2002.

Rev. Proc. 2002-44(PDF, 47K)
Appeals mediation procedure. This document formally establishes the Appeals mediation procedure and modifies and expands the availability of mediation for cases that are already in the Appeals administrative process. Announcements 98-99 and 2001-9 superseded.

Rev. Rul. 2002-38(PDF, 31K)
REIT noncustomary service income. Guidance is provided under sections 856 and 857(b)(7) of the Code for the situation when a REIT forms a taxable REIT subsidiary (TRS) to provide noncustomary services to tenants of the REIT and no service charges are separately stated from the rents paid by the tenants to the REIT.


REG-106457-00(PDF, 30K)
Proposed regulations under section 4081 of the Code relate to the definition of diesel fuel and the application of the tax on blended taxable fuel.


Announcement 2002-59(PDF, 17K)
New publications reflect tax law changes. The Service announces that four new publications are available reflecting changes enacted by the Job Creation and Worker Assistance Act of 2002. The new publications are: Publication 3991, Highlights of the Job Creation and Worker Assistance Act; Supplement to Publication 463, Travel, Entertainment, Gift, and Car Expenses; Supplement to Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts; and Supplement to Publication 946, How To Depreciate Property.

Announcement 2002-60(PDF, 20K)
Test of arbitration procedure for Appeals. This announcement extends the test of the arbitration procedures set forth in Announcement 2000-4, 2000-1 C.B. 317, for an additional one-year period. Announcement 2000-4 modified. July 1, 2002 2002-26 I.R.B.

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