Internal Revenue Bulletins  

September 30, 2002

Internal Revenue Bulletin No. 2002-39

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.

EXEMPT ORGANIZATIONS

Announcement 2002-87(PDF, 26K)
This document contains an explanation of recent changes to Form 990, Return of Organization Exempt From Income Tax, and related forms and requests comments on possible additional changes.

ADMINISTRATIVE

Announcement 2002-85(PDF, 16K)
The Service announces that Publication 555, Community Property (revised June 2002), is now available. This publication provides basic federal tax information for married taxpayers who are domiciled in a community property state.

Announcement 2002-86(PDF, 16K)
The Service announces that Publication 520, Scholarships and Fellowships (revised June 2002), is now available. This publication provides basic federal tax information concerning scholarships, fellowships, and tuition reductions.

Announcement 2002-89(PDF, 14K)
This document contains corrections to final regulations (T.D. 8925, 2001-1 C.B. 496) clarifying the tax consequences of partnership mergers and divisions.

Notice 2002-62(PDF, 16K)
Timely filing or payment; private delivery services. This document provides an updated list of designated private delivery services (PDSs) for purposes of section 7502 of the Code. Two new delivery services are added to the list effective September 5, 2002. Notices 97-26 and 2001-62 modified and superseded.

Rev. Proc. 2002-57(PDF, 848K)
General rules and specifications for private printing of substitute forms. This procedure provides requirements for reproducing paper substitutes and for furnishing substitute recipient statements for Forms 1096, 1098, 1099, 5498, W-2G, and 1042-S. It will be reproduced as the next revision of Publication 1179. Rev. Proc. 2001-50 superseded.

Rev. Proc. 2002-59(PDF, 25K)
This document provides guidance under section 7701 of the Code for a newly formed entity that requests relief for a late initial classification election filed by the due date of the entity´┐Żs first federal tax return (excluding extensions). Rev. Proc. 2002-15 modified and superseded.

Rev. Proc. 2002-61(PDF, 62K)
Optional standard mileage rates. This procedure announces 36 cents as the optional rate for deducting or accounting for expenses for business use of an automobile, 14 cents as the optional rate for use of an automobile as a charitable contribution, and 12 cents as the optional rate for use of an automobile as a medical or moving expense for 2003. It provides rules for substantiating the deductible expenses of using an automobile for business, moving, medical, or charitable purposes. Rev. Proc. 2001-54 superseded.

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