Internal Revenue Bulletins  

September 03, 2002

Internal Revenue Bulletin No. 2002-35

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. 2002-55(PDF, 161K)
This procedure contains the final audit guidance for an external auditor engaged by a qualified intermediary (QI) to verify the QIs compliance with the withholding agreement entered into with the Service pursuant to Rev. Proc. 2000-12, 2000-1 C.B. 387, and regulations section 1.1441-1(e)(5).

Rev. Rul. 2002-53(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 September 2002.

EXEMPT ORGANIZATIONS

Announcement 2002-77(PDF, 22K)
A list is provided of organizations now classified as private foundations.

ADMINISTRATIVE

Announcement 2002-76(PDF, 13K)
This document provides clarification and changes to Publication 1220, Specifications for Filing Forms 1098, 1099, 5498 and W-2G Electronically or Magnetically.

Notice 2002-58(PDF, 16K)
Capital gains and losses; sale or exchange. Taxpayers are informed that the election under section 311(e) of the Taxpayer Relief Act of 1997 to treat certain assets held on January 1, 2001, as having been sold and then reacquired on that date is properly made by following certain IRS forms and instructions. Under appropriate circumstances, the Service will grant requests to make a late election under sections 301.9100-1 through 301.9100-3 of the regulations.

Rev. Proc. 2002-54(PDF, 36K)
Changes in method of accounting; prior consent; automatic consent. This procedure relates to the application of the 1-year section 481(a) adjustment period to pending or recently approved applications for changes in method of accounting under Rev. Proc. 97-27 and to applications filed under Rev. Proc. 2002-9. This procedure also relates to certain changes to and from UNICAP methods of accounting. Rev. Proc. 2002-9 amplified, clarified, and modified. Rev. Proc. 2002-19 amplified and clarified.

Rev. Proc. 2002-55(PDF, 161K)
This procedure contains the final audit guidance for an external auditor engaged by a qualified intermediary (QI) to verify the QIs compliance with the withholding agreement entered into with the Service pursuant to Rev. Proc. 2000-12, 2000-1 C.B. 387, and regulations section 1.1441-1(e)(5).

T.D. 9014(PDF, 18K)
Final regulations under section 6109 of the Code allow income tax return preparers to elect an alternative to their social security number for purposes of identifying themselves on returns they prepare.

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