Internal Revenue Bulletins  

December 09, 2002

Internal Revenue Bulletin No. 2002-49

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.


Rev. Rul. 2002-80(PDF, 25K)
Advance reimbursement of medical expenses. This ruling amplifies Rev. Rul. 2002-3, 2002-3 I.R.B. 316, to clarify that amounts paid to an employee as "advance reimbursements" or "loans" without regard to whether the employee has suffered a personal injury or sickness or incurred medical expenses are not excludable from the employee's gross income under section 105(b), whether or not that employee incurs medical expenses during the year.

Rev. Rul. 2002-81(PDF, 22K)
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 December 2002.

Rev. Rul. 2002-83(PDF, 22K)
Related party like-kind exchanges. Under the facts described, a taxpayer who transfers relinquished property to a qualified intermediary in exchange for replacement property formerly owned by a related party is not entitled to nonrecognition treatment under section 1031(a) of the Code if, as part of the transaction, the related party receives cash or other non-like-kind property for the replacement property.


Rev. Proc. 2002-73(PDF, 23K)
Extensions. This procedure extends the time for amending pre-approved plans to comply with GUST to September 30, 2003, and also extends the time for making certain other plan amendments. Notice 2001-37; Rev. Procs. 2000-20, 2002-6, and 2002-35; and Rev. Ruls. 2001-62 and 2002-27 modified.


Announcement 2002-109(PDF, 15K)
Institute of Marine Science of Lauderdale by the Sea, FL, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code.


Announcement 2002-108(PDF, 16K)
This document provides notice that the reporting of compensation resulting from employer-provided nonstatutory stock options in box 12 of the Form W-2, using Code V, is mandatory for Forms W-2 issued for the year 2003 and subsequent years.


REG-251003-96(PDF, 120K)
This document amends the Statement of Procedural Rules to reflect changes effected by the Electronic Freedom of Information Act Amendments of 1996, to update organizational titles and addresses, and to make certain changes in the IRS's procedures for processing Freedom of Information Act (FOIA) requests. These amendments conform to procedures set forth in the Department of the Treasury's regulations on disclosure of records under the FOIA. The rules affect persons requesting records from the IRS.

Rev. Proc. 2002-72(PDF, 17K)
This procedure sets forth the maximum face amount of Qualified Zone Academy Bonds that may be issued by each state, the District of Columbia, and the possessions of the United States during 2003.

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