Internal Revenue Bulletin 2002-11 (PDF rendition): IRS Revenue Rulings

Preserve advance releases and the authoritative Internal Revenue Bulletin rendition; directory timestamps are file-publication metadata, not legal effective dates. HTML bulletins begin June 2003; earlier available issues require full PDF parsing. Whole bulletin rendition: numbered items are identified below; other legal material and publisher context remain included. This is not a new standalone advance release.

HIGHLIGHTS
OF THIS ISSUE
These synopses are intended only as aids to the reader in
identifying the subject matter covered. They may not be
relied upon as authoritative interpretations.
INCOME TAX
Rev. Rul. 2002–12, page 624.
Insurance companies; interest rate tables.Prevailing state
assumed interest rates are provided for the determination of
reserves under section 807 of the Code for contracts issued in
2001 and 2002. Rev. Rul. 92–19 supplemented in part.
EXEMPT ORGANIZATIONS
Announcement 2002–27, page 629.
This announcement requests comments regarding the develop-
ment of an electronic filing system for exempt organization
returns. Comments are due by April 18, 2002.
Announcement 2002–28, page 630.
A list is provided of organizations now classified as private
foundations.
Announcement 2002–29, page 631.
Families Charity of Broward, Inc. N/K/A Families Against Drugs
and Abuse, Inc., of Ft. Lauderdale, FL, no longer qualifies as an
organization to which contributions are deductible under sec-
tion 170 of the Code.
ADMINISTRATIVE
Announcement 2002–26, page 629.
This announcement updates information concerning question-
able Forms W-4 currently published in Rev. Proc. 2001–16
(2001–4 I.R.B. 376). This information is general in nature and
does not affect the current filing instructions for questionable
Forms W-4.
Announcement 2002–30, page 632.
This document contains corrections to the language referring
taxpayers to the IRS Internet site for several proposed regula-
tions and an advance notice of proposed regulations (Ann.
2002–9, 2002–7 I.R.B. 536).
Finding Lists begin on page ii.
Bulletin No. 2002–11
March 18, 2002

The IRS Mission
Provide America’s taxpayers top quality service by helping
them understand and meet their tax responsibilities and by
applying the tax law with integrity and fairness to all.
Introduction
The Internal Revenue Bulletin is the authoritative instrument of
the Commissioner of Internal Revenue for announcing official
rulings and procedures of the Internal Revenue Service and for
publishing Treasury Decisions, Executive Orders, Tax Conven-
tions, legislation, court decisions, and other items of general
interest. It is published weekly and may be obtained from the
Superintendent of Documents on a subscription basis. Bulletin
contents are consolidated semiannually into Cumulative Bulle-
tins, which are sold on a single-copy basis.
It is the policy of the Service to publish in the Bulletin all sub-
stantive rulings necessary to promote a uniform application of
the tax laws, including all rulings that supersede, revoke,
modify, or amend any of those previously published in the Bul-
letin. All published rulings apply retroactively unless otherwise
indicated. Procedures relating solely to matters of internal
management are not published; however, statements of inter-
nal practices and procedures that affect the rights and duties
of taxpayers are published.
Revenue rulings represent the conclusions of the Service on
the application of the law to the pivotal facts stated in the rev-
enue ruling. In those based on positions taken in rulings to tax-
payers or technical advice to Service field offices, identifying
details and information of a confidential nature are deleted to
prevent unwarranted invasions of privacy and to comply with
statutory requirements.
Rulings and procedures reported in the Bulletin do not have the
force and effect of Treasury Department Regulations, but they
may be used as precedents. Unpublished rulings will not be
relied on, used, or cited as precedents by Service personnel in
the disposition of other cases. In applying published rulings and
procedures, the effect of subsequent legislation, regulations,
court decisions, rulings, and procedures must be considered,
and Service personnel and others concerned are cautioned
against reaching the same conclusions in other cases unless
the facts and circumstances are substantially the same.
The Bulletin is divided into four parts as follows:
Part I.—1986 Code.
This part includes rulings and decisions based on provisions of
the Internal Revenue Code of 1986.
Part II.—Treaties and Tax Legislation.
This part is divided into two subparts as follows: Subpart A, Tax
Conventions and Other Related Items, and Subpart B, Legisla-
tion and Related Committee Reports.
Part III.—Administrative, Procedural, and
Miscellaneous.
To the extent practicable, pertinent cross references to these
subjects are contained in the other Parts and Subparts. Also
included in this part are Bank Secrecy Act Administrative Rul-
ings. Bank Secrecy Act Administrative Rulings are issued by
the Department of the Treasury’s Office of the Assistant Secre-
tary (Enforcement).
Part IV.—Items of General Interest.
This part includes notices of proposed rulemakings, disbar-
ment and suspension lists, and announcements.
The first Bulletin for each month includes a cumulative index for
the matters published during the preceding months. These
monthly indexes are cumulated on a semiannual basis, and are
published in the first Bulletin of the succeeding semiannual
period, respectively.
The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.
For sale by the Superintendent of Documents, U.S. Government Printing Office, Washington, DC 20402.
March 18, 20022002–11 I.R.B.

Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Section 807.—Rules for
Certain Reserves
Insurance companies; interest rate
tables. Prevailing state assumed interest
rates are provided for the determination
of reserves under section 807 of the Code
for contracts issued in 2001 and 2002.
Rev. Rul. 92–19 supplemented in part.
Rev. Rul. 2002–12
For purposes of § 807(d)(4) of the
Internal Revenue Code, for taxable years
beginning after December 31, 2000, this
ruling supplements the schedules of pre-
vailing state assumed interest rates set
forth in Rev. Rul. 92–19 (1992–1 C.B.
227). This information is to be used by
insurance companies in computing their
reserves for (1) life insurance and supple-
mentary total and permanent disability
benefits, (2) individual annuities and pure
endowments, and (3) group annuities and
pure endowments. As § 807(d)(2)(B)
requires that the interest rate used to com-
pute these reserves be the greater of (1)
the applicable federal interest rate, or (2)
the prevailing state assumed interest rate,
the table of applicable federal interest
rates in Rev. Rul. 92–19 is also supple-
mented.
Following are supplements to sched-
ules A, B, C, and D to Part III of Rev.
Rul. 92–19, providing prevailing state
assumed interest rates for insurance prod-
ucts with different features issued in 2001
and 2002, and a supplement to the table
in Part IV of Rev. Rul. 92–19, providing
the applicable federal interest rate under
§ 807(d) for 2000 and 2001. This ruling
does not supplement Parts I and II of Rev.
Rul. 92–19.
This is the tenth supplement to the
interest rates provided in Rev. Rul.
92–19. Earlier supplements were pub-
lished in Rev. Rul. 93–58 (1993–2 C.B.
241) (interest rates for insurance products
issued in 1992 and 1993); Rev. Rul.
94–11 (1994–1 C.B. 196) (1993 and
1994); Rev. Rul. 95–4 (1995–1 C.B. 141)
(1994 and 1995); Rev. Rul. 96–2 (1996–1
C.B. 141) (1995 and 1996); Rev. Rul.
97–2 (1997–1 C.B. 134) (1996 and 1997);
Rev. Rul. 98–2 (1998–1 C.B. 259) (1997
and 1998); Rev. Rul. 99–10 (1999–1 C.B.
671) (1998 and 1999); Rev. Rul. 2000–17
(2000–1 C.B. 842) (1999 and 2000); and
Rev. Rul. 2001–11 (2001–10 I.R.B. 780).
Part III. Prevailing State Assumed Interest Rates — Products Issued in Years After 1982.*
Schedule A
STATUTORY VALUATION INTEREST RATES
BASED ON THE 1980 AMENDMENTS TO THE
NAIC STANDARD VALUATION LAW
A. Life insurance valuation:
Guarantee Duration
(years)
Calendar Year of Issue
2002
10 or fewer5.00**
More than 10
but not more than 20
4.75**
More than 204.50**
Source: Rates calculated from the monthly averages, ending June 30, 2001, of Moody’s Corporate Bond Yield Average — Monthly
Average Corporates.
** As the applicable federal interest rate for 2002 of 5.71 percent exceeds this prevailing state assumed interest rate, the interest
rate to be used for this product under § 807 is 5.71 percent.
* The terms used in the schedules in this ruling and in Part III of Rev. Rul. 92–19 are those used in the Standard Valuation Law;
the terms are defined in Rev. Rul. 92–19.
2002–11 I.R.B.624March 18, 2002

Part III, Schedule B
STATUTORY VALUATION INTEREST RATES
BASED ON THE 1980 AMENDMENTS TO THE
NAIC STANDARD VALUATION LAW
B. Single premium immediate annuities and annuity benefits involving life contingencies arising from other annuities with cash
settlement options and from guaranteed interest contracts with cash settlement options:
Calendar Year of Issue
Valuation Interest Rate
20016.75*
Source: Rates calculated from the monthly averages, ending June 30, 2001, of Moody’s Corporate Bond Yield Average—Monthly
Average Corporates. The terms used in this schedule are those used in the Standard Valuation Law as defined in Rev. Rul. 92–19.
*As this prevailing state assumed interest exceeds the applicable federal interest rate for 2001 of 6.00 percent, the valuation inter-
est rate of 6.75 percent is to be used for this product under§807.
March 18, 20026252002–11 I.R.B.

Part III, Schedule C19—2001
STATUTORY VALUATION INTEREST RATES
BASED ON NAIC STANDARD VALUATION LAW
FOR2001CALENDAR YEAR BUSINESS
GOVERNED BY THE 1980 AMENDMENTS
C. Valuation interest rates for other annuities and guaranteed interest contracts that are valued on an issue year basis:
Cash
Settlement
Options?
Future
Interest
Guarantee?
Guarantee Duration
(years)
Valuation Interest Rate
For Plan Type
AB C
YesYes5 or fewer6.755.75*5.25*
More than 5, but not
more than 10
6.505.75*5.25*
More than 10, but not
more than 20
6.005.25*5.00*
More than 205.00*4.50*4.50*
YesNo5 or fewer7.006.005.50*
More than 5, but not
more than 10
6.756.005.50*
More than 10, but not
more than 20
6.255.50*5.25*
More than 205.25*4.75*4.75*
NoYes or No5 or fewer6.75
More than 5, but not
more than 10
6.50NOT
APPLICABLE
More than 10, but not
more than 20
6.00
More than 205.00*
Source: Rates calculated from the monthly averages, ending June 30, 2001, of Moody’s Corporate Bond Yield Average—Monthly
Average Corporates.
*As the applicable federal interest rate for 2001 of 6.00 percent exceeds this prevailing state assumed interest rate, the interest rate
to be used for this product under§807 is 6.00 percent.
2002–11 I.R.B.626March 18, 2002

Part III, Schedule D19—2001
STATUTORY VALUATION INTEREST RATES
BASED ON NAIC STANDARD VALUATION LAW
FOR2001CALENDAR YEAR BUSINESS
GOVERNED BY THE 1980 AMENDMENTS
D. Valuation interest rates for other annuities and guaranteed interest contracts that are contracts with cash settlement options and
that are valued on a change in fund basis:
Cash
Settlement
Options?
Future
Interest
Guarantee?
Guarantee Duration
(years)
Valuation Interest Rate
For Plan Type
AB C
YesYes5 or fewer7.507.005.50*
More than 5, but not
more than 10
7.257.005.50*
More than 10, but not
more than 20
6.756.505.25*
More than 205.75*5.75*5.00*
YesNo5 or fewer7.757.255.75*
More than 5, but not
more than 10
7.507.255.75*
More than 10, but not
more than 20
7.006.755.50*
More than 206.006.005.00*
Source: Rates calculated from the monthly averages, ending June 30, 2001, of Moody’s Corporate Bond Yield Average—Monthly
Average Corporates.
*As the applicable federal interest rate for 2001 of 6.00 percent is equal to or exceeds this prevailing state assumed interest rate,
the interest rate to be used for this product under§807 is 6.00 percent.
Part IV. Applicable Federal Interest Rates.
TABLE OF
APPLICABLE FEDERAL INTEREST RATES
FOR PURPOSES OF§807
Year
Interest Rate
20016.00
20025.71
Sources: Rev. Rul. 2000–54 (2000–2 C.B. 566) for the 2001 rate and Rev. Rul. 2001–58 (2001–50 I.R.B. 570) for the 2002 rate.
March 18, 20026272002–11 I.R.B.

EFFECT ON OTHER REVENUE
RULINGS
Rev. Rul. 92–19 is supplemented by
the addition to Part III of that ruling of
prevailing state assumed interest rates
under§807 for certain insurance prod
ucts issued in 2001 and 2002 and is fur-
ther supplemented by an addition to the
table in Part IV of Rev. Rul. 92–19 listing
applicable federal interest rates. Parts I
and II of Rev. Rul. 92–19 are not affected
by this ruling.
DRAFTING INFORMATION
The principal author of this revenue
ruling is Ann H. Logan of the Office of
Associate Chief Counsel (Financial Insti-
tutions and Products). For further infor-
mation regarding this revenue ruling, con-
tact her at (202) 622–3970 (not a toll-free
call).
2002–11 I.R.B.628March 18, 2002

Part IV. Items of General Interest
Change to Publication 1245,
Specifications for Filing
Form W-4, Employee’s
Withholding Allowance
Certificate, Magnetically or
Electronically
Announcement 2002–26
This announcement provides updated in-
formation to the Publication 1245,Speci-
fications for Filing Form W-4, Employ-
ee’s Withholding Allowance Certificate,
Magnetically or Electronically. This
information is general in nature. There
are no legislative or format changes.
Information provided in Rev. Proc.
2001–16 (2001–4 I.R.B. 376) (dated
January 22, 2001) is still valid with the
exception of the following items:
1. Information Reporting Program
Call Site was reorganized and is
now the Customer Service Site. The
Customer Service Site continues to
provide the same level of service
but with the following enhance-
ments.
•A toll-free number,866-455-
7438, is now available.
•An email service,mccirp@irs.
gov, provides written responses
to questions received via email.
2. Beginning in Tax Year 2003 for cal-
endar year 2004, the Martinsburg
Computing Center (MCC) will no
longer accept 8mm, 4mm, and
Quarter Inch Cartridges (QIC) for
the filing of Questionable Forms
W-4.
Publication 1245 is only available in the
Internal Revenue Bulletin listed above
through the IRS Websitewww.irs.gov.
The Publication 3609,Filing Information
Returns Electronically, revised 1–2002,
provides updated information on elec-
tronic filing. If you have any questions
concerning this information or other
information return issues, please call the
Customer Service Site toll-free at
866–455–7438.
Request for Comments
Regarding Electronic Filing of
Exempt Organization Returns
Announcement 2002–27
The Internal Revenue Service (IRS) is
developing an electronic filing system for
tax-exempt organizations’returns. To
ensure that this process considers the
needs of all who have an interest in the
information returns filed by tax-exempt
organizations, we are seeking comments
from exempt organizations, state regula-
tors, research and oversight organizations,
practitioners, software vendors, and oth-
ers.
BACKGROUND
The Internal Revenue Service Restruc-
turing and Reform Act of 1998 requires
the IRS to receive 80 percent of all
returns electronically by 2007. Available
information suggests that the ability to
file exempt organization returns electroni-
cally would reduce the filing burden of
organizations, as well as provide easier
and quicker access to information for
users of return data. Studies show that 80
percent of Forms 990 and 990–EZ filed
are prepared using software. The IRS
transcribes (manually inputs) a large
amount of return data which is used by
IRS and others.
The returns filed by exempt organiza-
tions are unique in several respects. They
are filed by diverse organizations ranging
from volunteer membership organizations
to complex hospital systems. In addition,
they are primarily information returns
rather than tax returns. As such, they typi-
cally include a significant amount of nar-
rative text in addition to financial data.
Another unique aspect is that most
exempt organization information returns
are subject to public disclosure. Finally,
the returns assist with federal tax admin-
istration, state regulation, and public
oversight of exempt organizations.
REQUEST FOR PUBLIC COMMENT
The success of an electronic filing sys-
tem for tax-exempt organizations will
depend on the extent to which exempt
organizations can use it to fulfill reporting
requirements and the extent to which
various stakeholders can use it to satisfy
their information needs. Accordingly, the
IRS requests comments from exempt
organizations and all interested stakehold-
ers on factors to be considered in devel-
oping an electronic filing system, includ-
ing the following:
1. Which Form 990 series returns should
be introduced first, and why;
2. What factors or concerns would
encourage exempt organizations to file
electronically;
3. What factors or concerns would dis-
courage exempt organizations from filing
electronically;
4. What could be done to address con-
cerns that would discourage exempt orga-
nizations from filing electronically;
5. How will your experience with any
other IRS e-file program (for example,
Form 941, Form 1040, or Forms 8871
and 8872) affect your decision to file
your exempt organization returns elec-
tronically;
6. Should the system be designed so orga-
nizations can use it to satisfy multiple fil-
ing or reporting requirements (for
example, state reporting requirements or
grant reports);
7. What specific changes to the current
Form 990 series of returns would facili-
tate electronic filing of these forms.
Exempt organizations and individuals
authorized to submit comments on behalf
of a specific organization are encouraged
to include the following information to
help insure that the needs of various types
of exempt organizations are met:
1. Organization’s gross receipts and net
assets;
2. Who (attorney, accountant, employee,
volunteer) prepares the organization’s
returns;
3. Form filed (990, 990–EZ, 990–PF, etc.)
March 18, 20026292002–11 I.R.B.

4. How the returns are prepared (tax
return software, forms software, spread-
sheets, etc.).
Practitioners are encouraged to pro-
vide the following information:
1. Size of their organization (for example,
sole practitioner, large accounting firm,
large law firm);
2. Reports prepared (for example, 990,
charitable solicitation, grant);
3. Volume of reports prepared on an
annual basis.
All other interested parties are encour-
aged to provide a statement explaining
their interest in an electronic filing system
for exempt organization returns and any
other information that will be useful in
the development of such a system.
Public comments should be submitted
in writing on or before April 18, 2002.
Comments should be sent to the follow-
ing address:
Internal Revenue Service
1111Constitution Avenue, NW
Washington, DC 20224
Attn: Theresa Pattara
T:EO
Comments may also be sent via elec-
tronic mail totege-eo-efile@irs.gov
DRAFTING INFORMATION
The principal author of this announce-
ment is Theresa Pattara of Exempt Orga-
nizations. For further information regard-
ing this announcement, contact Theresa
Pattara at (202) 283–8946 or Cheryl Cha-
sin at (202) 283–8932 (not toll-free calls).
Foundations Status of Certain
Organizations
Announcement 2002–28
The following organizations have
failed to establish or have been unable to
maintain their status as public charities or
as operating foundations. Accordingly,
grantors and contributors may not, after
this date, rely on previous rulings or des-
ignations in the Cumulative List of Orga-
nizations (Publication 78), or on the pre-
sumption arising from the filing of
notices under section 508(b) of the Code.
This listing doesnotindicate that the
organizations have lost their status as
organizations described in section
501(c)(3), eligible to receive deductible
contributions.
Former Public Charities. The follow-
ing organizations (which have been
treated as organizations that are not pri-
vate foundations described in section
509(a) of the Code) are now classified as
private foundations:
66th Avenue Apartments, Inc.,
Long Beach, CA
Advancement Plus, Inc., Cambridge, MA
Aid for Asian Women, Van Nuys, CA
Ambassador of Peace, Los Angeles, CA
American Job Self Help, Inc.,
Gardina, CA
Anahola Homesteaders Council,
Anahola, HI
Armenian Chamber Music Association,
Van Nuys, CA
Arts in Performance, Honolulu, HI
Baseball Alliance of Hawaii, Inc.,
Honolulu, HI
BBSLE,Inc., Orange, CA
Bell Social Service Enterprise,
Pomona, CA
Better Living Centers, Tarzana, CA
B H T, Inc., Chicago, IL
Buxmont Christian Educational Institute,
Inc., Telford, PA
Campus Concerts, Torrance, CA
Center for Authentic Church Growth,
Duarte, CA
Center for Minority Professional
Development, Inc., New York, NY
Center for Self-Sufficiency, Inc.,
Silver Spring, MD
Cert Advisory Committee,
Sherman Oaks, CA
Church Helping Urban Restoration of
Community & Home, Inc., Detroit, MI
Clinton Township - Yasu City Cultural
Exchange Board, Inc.,
Clinton Township, MI
Community Action Substance Abuse of
West Sacramento, Inc.,
Sacramento, CA
Community Housing for Exceptional
People, Inc., Los Angeles, CA
Community Information and Resource
Center, Inglewood, CA
Counseling Response to End Abuse,
Van Nuys, CA
Docs Educational Learning Center, Inc.,
Riverdale, GA
Downtown Gay & Lesbian Alliance,
Los Angeles, CA
East Hawaii Blues Association,
Kurtistown, HI
Ekolu Mea Nui, Pualani, HI
Eureka Business Center, Inc.,
Clayton, LA
Filipino-American Professional Care
Services, Inc., Los Angeles, CA
Focus on AIDS, Los Angeles, CA
Food for Body & Soul, Glendale, CA
Foundation for Youth Enhancement,
El Cajon, CA
Friends of the Greek Theatre,
Van Nuys, CA
Gah Productions, Inc., Blytheville, AR
Global Korean Network of Los Angeles,
Inc., Beverly Hills, CA
Gospel Mission International,
Cerritos, CA
Grace House Association, Honolulu, HI
Grace Shelter of the Antelope Valley,
Inc., E. Palmdale, CA
Greater Expectations in Transition,
Anchorage, AK
Hale Mahaolu Eono, Inc., Kahului, HI
Hawaii Athlete Development Fund, Inc.,
Honolulu, HI
Hawaii Festival of Wheel, Honolulu, HI
Health Care & Policy Institute,
Boston, MA
Heritage Resources II, Inc., Mercer, PA
Higgs Institute, Houston, TX
High Desert Youth Football,
Lancaster, CA
Hispanic Latino Heritage Month,
Los Angeles, CA
Homeward Bound for Homeless
Families, Inc., Los Angeles, CA
Hoxworth Ministries, Inc., Mexia, TX
ICI of Oregon Foundation, Dallas, OR
Institute for the Diffusion of Sufi Ideas,
Inc., Los Angeles, CA
International School of Beijing
Foundation, Princeton, NJ
Irano-American Friends Society,
Los Angeles, CA
Job Brigade, Las Vegas, NV
Ka’Ohana O Kahikinui, Inc., Haiku, HI
Kau Baseball Booster Club, Pahala, HI
Kids Voting MIB, Inc.,
Mountain Iron, MN
Kidz Zone Children Center,
California City, CA
Leeward Oahu Bobby Sox Softball
League, Waipahu, HI
2002–11 I.R.B.630March 18, 2002

Lend-A-Hand Foundation,
Los Angeles, CA
Liberation Videos, Inc., Brooklyn, NY
Lightning Strike-Electric Shock
Survivors International, Inc.,
St. Petersburg, FL
Los Angeles Chapter of the National
Society for Performance & Instruct,
Pasadena, CA
Louis B. Johnson, Incorporated,
Marina Del Rey, CA
Lurling Gardens Tenant Association,
Canoga Park, CA
Majestic Harmony, Inc., Bronx, NY
Malibu Aquatics Club, Malibu, CA
Marge Leone Ministries, Glendale, CA
Marine Life Institute for Research and
Studies, Kailua, HI
May-West Roxbury Residences, Inc.,
Norwood, MA
Mile High Childrens Center, Inc.,
Aurora, CO
Nasung Kyomin College,
Los Angeles, CA
National Conference of Korean-
American Leaders, Honolulu, HI
National Foundation on Gerontology for
Teaching, Research and Special
Studies, San Antonio, TX
National Traditionalist Foundation, Inc.,
New York, NY
New Direction Youth Services, Inc.,
Los Angeles, CA
Next Generation Productions,
Winnetka, CA
Noir Educational Foundation, Inc.,
Los Angeles, CA
Nomads 1800 a Not-For-Profit Arts
Center, Marina Del Rey, CA
Northern Heights Tenants Organization,
Glasgow, MT
Oxford-Sumner County Historical
Museum, Inc., Oxford, KS
P. A. C. E. S. - Performing Arts and
Cultural Exchange Studios,
Kealakekua, HI
Pathways of Higher Learning, Inc.,
Los Angeles, CA
PEP Educational Support, Inc.,
Indianapolis, IN
Pitcairn High School Alumni-R.J.
Conrad Scholarship Fund, Inc.,
Oakmont, PA
Portland Computer Training Institute,
Beaverton, OR
Potawatomi Creative Playground Project,
Inc., South Bend, IN
Prescription for Healing Medical
Practice, Inc., Long Beach, CA
Prince Albert Foundation, Princeville, HI
Project Earth, Inc., Eugene, OR
P. U. L. S. E., Jackson, MI
Reflections of Real Life, Inc.,
San Diego, CA
Revive Ministries, Arcadia, CA
Rogelio Flores Foundation,
Los Angeles, CA
Rose Petroff Foundation,
Fair Oaks Ranch, TX
Rotary Club of Hanalei Bay Foundation,
Hanalei, HI
Saint Jude Project Loaves and Fishes,
Taluca Lake, CA
Samaritan Way International, Inc.,
Dallas, TX
San Francisco Community AHEC,
San Francisco, CA
Save our Earth, Inc., Eugene, OR
SCSELA Housing & Enterpreneur
Development, Inc., Dana Point, CA
Second Generation of Los Angeles,
Los Angeles, CA
Seek Ye First Ministry,
West Lebanon, NH
Society for the Preservation of
Homeopathic, Los Angeles, CA
Street Smart System of Selfdefense, Inc.,
Pukalani, HI
Students Interactive Fellowship Union,
Incorporated, Long Beach, CA
Tanner House a Public Benefit
Corporation, Lancaster, CA
Terralumina, Inc., Wilmington, DE
Terrell Brandon Foundation, Inc.,
Portland, OR
Texas Capital Litigation Assistance
Project, Inc., Austin, TX
Theater for Youth Midwest, Inc.,
Michigan City, IN
Thomas Group Home, Long Beach, CA
Tigara Educational Foundation, Inc.,
Point Hope, AK
Tommys House Venice,
Santa Monica, CA
Trivalley Indian Medical Association,
Inc., Glendale, CA
Unutoa Home Care Providers,
Los Angeles, CA
UWICR, Encino, CA
Venice Oakwood Crises Center,
Venice, CA
Victory Community Outreach Project,
Inc., Los Angeles, CA
Victory for Children Foundation, Inc.,
Portland, OR
Village Community, Inc.,
Chattanooga, TN
West Valley Community Development
Corporation, Canoga Park, CA
Western Educational Alliance Corp.,
Fresno, CA
Writers Lab, Los Angeles, CA
Yesterdays Artifacts, Inc.,
Tallahassee, FL
Yorkshire Non-Profit Housing
Corporation, Los Angeles, CA
Youth Educational Support Services,
Inc., Van Nuys, CA
If an organization listed above submits
information that warrants the renewal of
its classification as a public charity or as
a private operating foundation, the Inter-
nal Revenue Service will issue a ruling or
determination letter with the revised clas-
sification as to foundation status. Grant-
ors and contributors may thereafter rely
upon such ruling or determination letter
as provided in section 1.509(a)–7ofthe
Income Tax Regulations. It is not the
practice of the Service to announce such
revised classification of foundation status
in the Internal Revenue Bulletin.
Deletions From Cumulative
List of Organizations
Contributions to Which are
Deductible Under Section 170
of the Code
Announcement 2002–29
The name of an organization that no
longer qualifies as an organization
described in section 170(c)(2) of the
Internal Revenue Code of 1986 is listed
below.
Generally, the Service will not disal-
low deductions for contributions made to
a listed organization on or before the date
of announcement in the Internal Revenue
Bulletin that an organization no longer
qualifies. However, the Service is not pre-
cluded from disallowing a deduction for
any contributions made after an organiza-
tion ceases to qualify under section
170(c)(2) if the organization has not
timely filed a suit for declaratory judg-
ment under section 7428 and if the con-
tributor (1) had knowledge of the revoca-
tion of the ruling or determination letter,
(2) was aware that such revocation was
March 18, 20026312002–11 I.R.B.

imminent, or (3) was in part responsible
for or was aware of the activities or omis-
sions of the organization that brought
about this revocation.
If on the other hand a suit for declara-
tory judgment has been timely filed, con-
tributions from individuals and organiza-
tions described in section 170(c)(2) that
are otherwise allowable will continue to
be deductible. Protection under section
7428(c) would begin on March 18, 2002,
and would end on the date the court first
determines that the organization is not
described in section 170(c)(2) as more
particularly set forth in section 7428
(c)(1). For individual contributors, the
maximum deduction protected is $1,000,
with a husband and wife treated as one
contributor. This benefit is not extended
to any individual, in whole or in part, for
the acts or omissions of the organization
that were the basis for revocation.
Families Charity of Broward, Inc. N/K/A
Families Against Drugs and Abuse, Inc.
Ft. Lauderdale, FL
Miscellaneous Federal Tax
Matters; Correction
Announcement 2002–30
AGENCY:Internal Revenue Service
(IRS), Treasury.
ACTION:Correction to notices of pro-
posed rulemaking.
SUMMARY:This document corrects the
language referring taxpayers to the IRS
Internet site for several notices of pro-
posed rulemaking published in the Bulle-
tin. The proposed regulations that need
correction are identified in the table set
out in this correction notice. (REG–
107100–00, 2002–7 I.R.B. 529), (REG–
112991–01, 2002–4 I.R.B. 40), (REG–
115054–01, 2002–7 I.R.B. 530), (REG–
119436–01, 2002–3 I.R.B. 376), (REG–
120135–01, 2002–8 I.R.B. 552), (REG–
125450–01, 2002–5 I.R.B. 457), (REG–
125626–01, 2002–9 I.R.B. 604), (REG–
126485–01, 2001–49 I.R.B. 555), (REG–
137519–01, 2001–49 I.R.B. 559),
(REGs–142299–01 and 209135–88,
2002–4 I.R.B. 418), (REG–142686–01,
2001–49 I.R.B. 561), (REG–159079–01,
2002–6 I.R.B. 493), and an advance
notice of proposed rulemaking (REG–
125638–01) published as Announcement
2002–9 (2002–7 I.R.B. 536).
FORFURTHERINFORMATION
CONTACT:Donna Poindexter, Associ-
ate Chief Counsel (Income Tax and
Accounting), (202) 622–7180 (not a toll-
free number).
SUPPLEMENTARY INFORMATION:
Background
On various dates from November 2001
through February 2002, several notices of
proposed rulemaking were published in
the Bulletin that contained inaccurate lan-
guage referring taxpayers to the IRS
Home Page and the IRS Internet site
address. This document corrects this lan-
guage.
Need for Correction
For the documents listed in the table,
the inaccurate language and IRS Internet
site address published in the notices of
proposed rulemaking is misleading and in
need of correction.
Correction of Publications
Accordingly, for each entry listed in
the table, remove the language from the
“ADDRESSES:”caption in the preamble
as set out in the“REMOVE”column and
add the language in the“ADD”column in
its place.
PROJECT
NUMBER
SUBJECTDATE
PUBLISHED
CITATIONREMOVEADD
REG–107100–00Disallowance of
Deductions and
Credits for
Failure to File
Timely Return
01–29–0267 FR 4217Alternatively, taxpayers
may submit comments
electronically via the
Internet by selecting the
“Tax Regs”option on the
IRS Home Page, or by
submitting comments
directly to the IRS Internet
site athttp://
www.irs.ustreas.gov/
tax_regs/regslist.html.
Alternatively, taxpayers
may submit electronic
comments directly to the
IRS Internet site at
www.irs.gov/regs.
2002–11 I.R.B.632March 18, 2002

PROJECT
NUMBER
SUBJECTDATE
PUBLISHED
CITATIONREMOVEADD
REG–125638–01Guidance
Regarding
Deduction and
Capitalization of
Expenditures
01–24–0267 FR 3461Alternatively, taxpayers
may send submissions
electronically via the
Internet by selecting the
“Tax Regs”option on the
IRS Home Page, or
directly to the IRS Internet
site athttp://
www.irs.ustreas.gov/
tax_regs/regslist.html.
Alternatively, taxpayers
may submit electronic
comments directly to the
IRS Internet site at
www.irs.gov/regs.
REG–115054–01Treatment of
Community
Income for
Certain
Individuals Not
Filing Joint
Returns
01–22–0267 FR 2841Alternatively, taxpayers
may submit comments
electronically via the
Internet by selecting the
“Tax Regs”option on the
IRS Home Page, or by
submitting comments
directly to the IRS Internet
site athttp://
www.irs.ustreas.gov/
tax_regs/regslist.html.
Alternatively, taxpayers
may submit electronic
comments directly to the
IRS Internet site at
www.irs.gov/regs.
REG–159079–01Taxpayer
Identification
Number Rule
Where Taxpayer
Claims Treaty
Rate and is
Entitled to an
Immediate
Payment
01–17–0267 FR 2387Alternatively, taxpayers
may submit comments
electronically via the
Internet by selecting the
“Tax Regs”option of the
IRS Home Page or by
submitting comments
directly to the IRS internet
site athttp://irs.gov/
tax_regs/reglist.html.
Alternatively, taxpayers
may submit electronic
comments directly to the
IRS Internet site at
www.irs.gov/regs.
REG–125450–01Liability for
Insurance
Premium Excise
Tax
01–07–0267 FR 707Alternatively, taxpayers
may submit comments
electronically via the
Internet by selecting the
“Tax Regs”option on the
IRS Home Page, or by
submitting comments
directly to the IRS Internet
site athttp://www.irs.gov/
tax_regs/regslist.html.
Alternatively, taxpayers
may submit electronic
comments directly to the
IRS Internet site at
www.irs.gov/regs.
March 18, 20026332002–11 I.R.B.

PROJECT
NUMBER
SUBJECTDATE
PUBLISHED
CITATIONREMOVEADD
REG–142299–01
REG–209135–88
Certain Transfers
of Property to
Regulated
Investment
Companies and
Real Estate
Investment
Trusts
01–02–0267 FR 48Submissions may be hand
delivered Monday through
Friday between the hours
of 8 a.m. and 5 p.m. to
CC:ITA:RU [REG–
142299–01], Courier’s
Desk, Internal Revenue
Service,1111Constitution
Avenue NW, Washington,
DC or sent to the IRS
Internet site at:http://
www.irs.gov/taxregs/
reglist.html.
Submissions may be hand
delivered Monday through
Friday between the hours
of 8 a.m and 5 p.m. to
CC:ITA:RU [REG–
142299–01], Courier’s
Desk, Internal Revenue
Service,1111Constitution
Avenue NW, Washington,
DC. Alternatively,
taxpayers may submit
electronic comments
directly to the IRS Internet
site atwww.irs.gov/regs.
REG–112991–01Credit for
Increasing
Research
Activities
12–26–0166 FR 66362 Alternatively, taxpayers
may submit comments
electronically via the
Internet by selecting the
“Tax Regs”option of the
IRS Home Page, or by
submitting comments
directly to the IRS Internet
site athttp://www.irs.gov/
tax_regs/reglist.html.
Alternatively, taxpayers
may submit electronic
comments directly to the
IRS Internet site at
www.irs.gov/regs.
REG–119436–01New Markets
Tax Credit
12–26–0166 FR 66376 Alternatively, taxpayers
may send submissions
electronically via the
Internet by selecting the
“Tax Regs”option on the
IRS Internet site athttp://
www.irs.ustreas.gov/
tax_regs/regslist.html.
Alternatively, taxpayers
may submit electronic
comments directly to the
IRS Internet site at
www.irs.gov/regs.
REG–126485–01Statutory
Mergers and
Consolidations
11–15–0166 FR 57400 Alternatively, taxpayers
may submit comments
electronically via the
Internet by selecting the
Tax Reg option on the IRS
Home Page, or by
submitting comments
directly to the IRS Internet
site athttp://www.irs.gov/
tax_regs.reglist.html.
Alternatively, taxpayers
may submit electronic
comments directly to the
IRS Internet site at
www.irs.gov/regs.
2002–11 I.R.B.634March 18, 2002

PROJECT
NUMBER
SUBJECTDATE
PUBLISHED
CITATIONREMOVEADD
REG–137519–01Consolidated
Returns;
Applicability of
Other Provisions
of Law; Non-
Applicability of
Section 357(c)
11–14–0166 FR 57021 Alternatively, taxpayers
may submit comments
electronically via the
Internet by selecting the
“Tax Regs”option on the
IRS Home Page, or by
submitting comments
directly to the IRS internet
site athttp://www.irs.gov/
tax_regs/reglist.html.
Alternatively, taxpayers
may submit electronic
comments directly to the
IRS Internet site at
www.irs.gov/regs.
REG–142686–01Application of
the Federal
Insurance
Contributions
Act, Federal
Unemployment
Tax Act, and
Collection of
Income Tax at
Source to
Statutory Stock
Options
01–28–0267 FR 3846Alternatively, taxpayers
may submit comments
electronically via the
Internet by selecting the
“Tax Regs”option on the
IRS Home Page, or by
submitting comments
directly to the IRS Internet
site athttp://www.irs.gov/
tax_regs/reglist.html.
Alternatively, taxpayers
may submit electronic
comments directly to the
IRS Internet site at
www.irs.gov/regs.
REG–125626–01Unit Livestock
Price Method
02–04–0267 FR 5074Alternatively, taxpayers
may submit comments
electronically via the
Internet by selecting the
“Tax Regs”option on the
IRS Home Page, or by
submitting comments
directly to the IRS Internet
site athttp://
www.irs.ustreas.gov/
tax_regs/regslist.html.
Alternatively, taxpayers
may submit electronic
comments directly to the
IRS Internet site at
www.irs.gov/regs.
REG–120135–01Definition of
Agent for
Certain Purposes
02–01–0267 FR 4938Alternatively, taxpayers
may submit comments
electronically via the
Internet by selecting the
“Tax Regs”option on the
IRS Home Page, or by
submitting comments
directly to the IRS Internet
site athttp://
www.irs.ustreas.gov/
tax_regs/regslist.html.
Alternatively, taxpayers
may submit electronic
comments directly to the
IRS Internet site at
www.irs.gov/regs.
Cynthia Grigsby,
Chief, Regulations Unit,
Associate Chief Counsel
(Income Tax and Accounting).
(Filed by the Office of the Federal Register on Feb-
ruary 22, 2002, 2:59 p.m., and published in the issue
of the Federal Register for February 27, 2002, 67
F.R. 8912)
March 18, 20026352002–11 I.R.B.

Definition of Terms
Revenue rulings and revenue procedures
(hereinafter referred to as“rulings”) that
have an effect on previous rulings use the
following defined terms to describe the
effect:
Amplifieddescribes a situation where
no change is being made in a prior pub-
lished position, but the prior position is
being extended to apply to a variation of
the fact situation set forth therein. Thus, if
an earlier ruling held that a principle
applied to A, and the new ruling holds
that the same principle also applies to B,
the earlier ruling is amplified. (Compare
withmodified, below).
Clarifiedis used in those instances
where the language in a prior ruling is
being made clear because the language
has caused, or may cause, some confu-
sion. It is not used where a position in a
prior ruling is being changed.
Distinguisheddescribes a situation
where a ruling mentions a previously
published ruling and points out an essen-
tial difference between them.
Modifiedis used where the substance
of a previously published position is
being changed. Thus, if a prior ruling
held that a principle applied to A but not
to B, and the new ruling holds that it
applies to both A and B, the prior ruling
is modified because it corrects a pub-
lished position. (Compare withamplified
andclarified, above).
Obsoleteddescribes a previously pub-
lished ruling that is not considered deter-
minative with respect to future transac-
tions. This term is most commonly used
in a ruling that lists previously published
rulings that are obsoleted because of
changes in law or regulations. A ruling
may also be obsoleted because the sub-
stance has been included in regulations
subsequently adopted.
Revokeddescribes situations where the
position in the previously published rul-
ing is not correct and the correct position
is being stated in the new ruling.
Supersededdescribes a situation where
the new ruling does nothing more than
restate the substance and situation of a
previously published ruling (or rulings).
Thus, the term is used to republish under
the 1986 Code and regulations the same
position published under the 1939 Code
and regulations. The term is also used
when it is desired to republish in a single
ruling a series of situations, names, etc.,
that were previously published over a
period of time in separate rulings. If the
new ruling does more than restate the
substance of a prior ruling, a combination
of terms is used. For example,modified
andsupersededdescribes a situation
where the substance of a previously pub-
lished ruling is being changed in part and
is continued without change in part and it
is desired to restate the valid portion of
the previously published ruling in a new
ruling that is self contained. In this case,
the previously published ruling is first
modified and then, as modified, is super-
seded.
Supplementedis used in situations in
which a list, such as a list of the names of
countries, is published in a ruling and that
list is expanded by adding further names
in subsequent rulings. After the original
ruling has been supplemented several
times, a new ruling may be published that
includes the list in the original ruling and
the additions, and supersedes all prior rul-
ings in the series.
Suspendedis used in rare situations to
show that the previous published rulings
will not be applied pending some future
action such as the issuance of new or
amended regulations, the outcome of
cases in litigation, or the outcome of a
Service study.
Abbreviations
The following abbreviations in current
use and formerly used will appear in
material published in the Bulletin.
A—Individual.
Acq.—Acquiescence.
B—Individual.
BE—Beneficiary.
BK—Bank.
B.T.A.—Board of Tax Appeals.
C—Individual.
C.B.—Cumulative Bulletin.
CFR—Code of Federal Regulations.
CI—City.
COOP—Cooperative.
Ct.D.—Court Decision.
CY—County.
D—Decedent.
DC—Dummy Corporation.
DE—Donee.
Del. Order—Delegation Order.
DISC—Domestic International Sales Corporation.
DR—Donor.
E—Estate.
EE—Employee.
E.O.—Executive Order.
ER—Employer.
ERISA—Employee Retirement Income Security
Act.
EX—Executor.
F—Fiduciary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Foreign International Sales Company.
FPH—Foreign Personal Holding Company.
F.R.—Federal Register.
FUTA—Federal Unemployment Tax Act.
FX—Foreign Corporation.
G.C.M.—Chief Counsel’s Memorandum.
GE—Grantee.
GP—General Partner.
GR—Grantor.
IC—Insurance Company.
I.R.B.—Intemal Revenue Bulletin.
LE—Lessee.
LP—Limited Partner.
LR—Lessor.
M—Minor.
Nonacq.—Nonacquiescence.
O—Organization.
P—Parent Corporation.
PHC—Personal Holding Company.
PO—Possession of the U.S.
PR—Partner.
PRS—Partnership.
PTE—Prohibited Transaction Exemption.
Pub. L.—Public Law.
REIT—Real Estate Investment Trust.
Rev. Proc—Revenue Procedure.
Rev. Rul.—Revenue Ruling.
S—Subsidiary.
S.P.R.—Statements of Procedural Rules.
Stat.—Statutes at Large.
T—Target Corporation.
T.C.—Tax Court.
T.D.—Treasury Decision.
TFE—Transferee.
TFR—Transferor.
T.I.R.—Technical Information Release.
TP—Taxpayer.
TR—Trust.
TT—Trustee.
U.S.C.—United States Code.
X—Corporation.
Y—Corporation.
Z—Corporation.
2002–11 I.R.B.iMarch 18, 2002

Numerical Finding List
1
Bulletins 2002–1 through 2002–10
Announcements:
2002–1, 2002–2 I.R.B.304
2002–2, 2002–2 I.R.B.304
2002–3, 2002–2 I.R.B.305
2002–4, 2002–2 I.R.B.306
2002–5, 2002–4 I.R.B.420
2002–6, 2002–5 I.R.B.458
2002–7, 2002–5 I.R.B.459
2002–8, 2002–6 I.R.B.494
2002–9, 2002–7 I.R.B.536
2002–10, 2002–7 I.R.B.539
2002–11, 2002–6 I.R.B.494
2002–12, 2002–8 I.R.B.553
2002–13, 2002–7 I.R.B.540
2002–14, 2002–7 I.R.B.540
2002–15, 2002–7 I.R.B.540
2002–16, 2002–7 I.R.B.541
2002–17, 2002–8 I.R.B.561
2002–18, 2002–10 I.R.B.621
2002–19, 2002–8 I.R.B.561
2002–20, 2002–8 I.R.B.561
2002–21, 2002–8 I.R.B.562
2002–22, 2002–8 I.R.B.562
2002–23, 2002–8 I.R.B.563
2002–24, 2002–9 I.R.B.606
2002–25, 2002–10 I.R.B.621
Notices:
2002–1, 2002–2 I.R.B.283
2002–2, 2002–2 I.R.B.285
2002–3, 2002–2 I.R.B.289
2002–4, 2002–2 I.R.B.298
2002–5, 2002–3 I.R.B.320
2002–6, 2002–3 I.R.B.326
2002–7, 2002–6 I.R.B.489
2002–8, 2002–4 I.R.B.398
2002–9, 2002–5 I.R.B.450
2002–10, 2002–6 I.R.B.490
2002–11, 2002–7 I.R.B.526
2002–12, 2002–7 I.R.B.526
2002–13, 2002–8 I.R.B.547
2002–14, 2002–8 I.R.B.548
2002–15, 2002–8 I.R.B.548
2002–16, 2002–9 I.R.B.567
2002–17, 2002–9 I.R.B.567
2002–19, 2002–10 I.R.B.619
Proposed Regulations:
REG–209135–88, 2002–4 I.R.B.418
REG–209114–90, 2002–9 I.R.B.576
REG–107100–00, 2002–7 I.R.B.529
REG–105344–01, 2002–2 I.R.B.302
REG–112991–01, 2002–4 I.R.B.404
REG–115054–01, 2002–7 I.R.B.530
REG–119436–01, 2002–3 I.R.B.376
REG–120135–01, 2002–8 I.R.B.552
Proposed Regulations:—Continued
REG–125450–01, 2002–5 I.R.B.457
REG–125626–01, 2002–9 I.R.B.604
REG–142299–01, 2002–4 I.R.B.418
REG–159079–01, 2002–6 I.R.B.493
Revenue Procedures:
2002–1, 2002–1 I.R.B.1
2002–2, 2002–1 I.R.B.82
2002–3, 2002–1 I.R.B.117
2002–4, 2002–1 I.R.B.127
2002–5, 2002–1 I.R.B.173
2002–6, 2002–1 I.R.B.203
2002–7, 2002–1 I.R.B.249
2002–8, 2002–1 I.R.B.252
2002–9, 2002–3 I.R.B.327
2002–10, 2002–4 I.R.B.400
2002–11, 2002–7 I.R.B.526
2002–12, 2002–3 I.R.B.374
2002–13, 2002–8 I.R.B.549
2002–14, 2002–5 I.R.B.450
2002–15, 2002–6 I.R.B.490
2002–16, 2002–9 I.R.B.572
Revenue Rulings:
2002–1, 2002–2 I.R.B.268
2002–2, 2002–2 I.R.B.271
2002–3, 2002–3 I.R.B.316
2002–4, 2002–4 I.R.B.389
2002–5, 2002–6 I.R.B.461
2002–6, 2002–6 I.R.B.460
2002–7, 2002–8 I.R.B.543
2002–8, 2002–9 I.R.B.564
2002–9, 2002–10 I.R.B.614
2002–10, 2002–10 I.R.B.616
2002–11, 2002–10 I.R.B.608
Treasury Decisions:
8968, 2002–2 I.R.B.274
8969, 2002–2 I.R.B.276
8970, 2002–2 I.R.B.281
8971, 2002–3 I.R.B.308
8972, 2002–5 I.R.B.443
8973, 2002–4 I.R.B.391
8974, 2002–3 I.R.B.318
8975, 2002–4 I.R.B.379
8976, 2002–5 I.R.B.421
8977, 2002–6 I.R.B.463
8978, 2002–7 I.R.B.500
8979, 2002–6 I.R.B.466
8980, 2002–6 I.R.B.477
8981, 2002–7 I.R.B.496
8982, 2002–8 I.R.B.544
8983, 2002–9 I.R.B.565
1
A cumulative list of all revenue rulings, revenue
procedures, Treasury decisions, etc., published in
Internal Revenue Bulletins 2001–27 through 2001–53 is
in Internal Revenue Bulletin 2002–1, dated January 7, 2002.
March 18, 2002ii2002–11 I.R.B.

Finding List of Current Actions
on Previously Published Items
2
Bulletins 2002–1 through 2002–10
Notices:
98–43
Modified and superseded by
Notice 2002–5, 2002–3 I.R.B.320
2001–10
Revoked by
Notice 2002–8, 2002–4 I.R.B.398
2000–11
Obsoleted by
Notice 2002–3, 2002–2 I.R.B.289
2001–61
Supplemented by
Notice 2002–15, 2002–8 I.R.B.548
2001–68
Supplemented by
Notice 2002–15, 2002–8 I.R.B.548
Proposed Regulations:
REG–209135–88
Corrected by
Ann. 2002–15, 2002–7 I.R.B.540
REG–105344–01
Corrected by
Ann. 2002–7, 2002–5 I.R.B.459
REG–142299–01
Corrected by
Ann. 2002–15, 2002–7 I.R.B.540
Revenue Procedures:
84–37
Modified by
Rev. Proc. 2002–1, 2002–1 I.R.B.1
84–57
Obsoleted by
T.D. 8976, 2002–5 I.R.B.421
87–50
Modified by
Rev. Proc. 2002–10, 2002–4 I.R.B.400
96–13
Modified by
Rev. Proc. 2002–1, 2002–1 I.R.B.1
98–49
Obsoleted by
T.D. 8976, 2002–5 I.R.B.421
99–49
Modified and superseded by
Rev. Proc. 2002–9, 2002–3 I.R.B.327
Revenue Procedures:—Continued
2002–6
Modified by
Notice 2002–1, 2002–2 I.R.B.283
2002–8
Modified by
Notice 2002–1, 2002–2 I.R.B.283
2002–9
Modified and clarified by
Ann. 2002–17, 2002–8 I.R.B.561
Modified and amplified by
Rev. Rul. 2002–9, 2002–10 I.R.B.614
2000–20
Modified by
Rev. Proc. 2002–6, 2002–1 I.R.B.203
2001–1
Superseded by
Rev. Proc. 2002–1, 2002–1 I.R.B.1
2001–2
Superseded by
Rev. Proc. 2002–2, 2002–1 I.R.B.82
2001–3
Superseded by
Rev. Proc. 2002–3, 2002–1 I.R.B.117
2001–4
Superseded by
Rev. Proc. 2002–4, 2002–1 I.R.B.127
2001–5
Superseded by
Rev. Proc. 2002–5, 2002–1 I.R.B.173
2001–6
Superseded by
Rev. Proc. 2002–6, 2002–1 I.R.B.203
2001–7
Superseded by
Rev. Proc. 2002–7, 2002–1 I.R.B.249
2001–8
Superseded by
Rev. Proc. 2002–8, 2002–1 I.R.B.252
2001–13
Corrected by
Ann. 2002–5, 2002–4 I.R.B.420
2001–36
Superseded by
Rev. Proc. 2002–3, 2002–1 I.R.B.117
2001–41
Superseded by
Rev. Proc. 2002–2, 2002–1 I.R.B.82
2001–51
Superseded by
Rev. Proc. 2002–3, 2002–1 I.R.B.117
Revenue Rulings:
55–747
Revoked by
Notice 2002–8, 2002–4 I.R.B.398
61–146
Distinguished by
Rev. Rul. 2002–3, 2002–3 I.R.B.316
64–328
Modified by
Notice 2002–8, 2002–4 I.R.B.398
66–110
Modified by
Notice 2002–8, 2002–4 I.R.B.398
89–29
Obsoleted by
T.D. 8976, 2002–5 I.R.B.421
2002–7
Corrected by
Ann. 2002–13, 2002–7 I.R.B.540
Treasury Decisions:
8971
Corrected by
Ann. 2002–20, 2002–8 I.R.B.561
8972
Corrected by
Ann. 2002–23, 2002–8 I.R.B.563
8973
Corrected by
Ann. 2002–14, 2002–7 I.R.B.540
8975
Corrected by
Ann. 2002–21, 2002–8 I.R.B.562
8976
Corrected by
Ann. 2002–21, 2002–8 I.R.B.562
2
A cumulative list of current actions on previously published
items in Internal Revenue Bulletins 2001–27 through 2001–53 is
in Internal Revenue Bulletin 2002–1, dated January 7, 2002.
2002–11 I.R.B.iiiMarch 18, 2002