SECTION 2. CHANGES

SECTION 3. 2002 ADJUSTED ITEMS

Code Section

.01 Tax Rate Tables................................................................................................................................................................1(a)-(e)

.02 Unearned Income of Minor Children Taxed as if Parent’s Income (“Kiddie Tax”)...........................................................1(g)

.03 Child Tax Credit ..................................................................................................................................................................... 24

.04 Hope and Lifetime Learning Credits .................................................................................................................................. 25A

.05 Earned Income Tax Credit ..................................................................................................................................................... 32

.06 Alternative Minimum Tax Exemption for a Child Subject to the “Kiddie Tax” ............................................................. 59(j)

.07 Standard Deduction ................................................................................................................................................................ 63

.08 Overall Limitation on Itemized Deductions .......................................................................................................................... 68

.09 Qualified Transportation Fringe....................................................................................................................................... 132(f)

.10 Income from United States Savings Bonds for Taxpayers Who Pay Qualified Higher Education Expenses.................. 135

.11 Personal Exemption .............................................................................................................................................................. 151

.12 Eligible Long-Term Care Premiums......................................................................................................................... 213(d)(10)

.13 Medical Savings Accounts ................................................................................................................................................... 220

.14 Treatment of Dues Paid to Agricultural or Horticultural Organizations........................................................................ 512(d)

.15 Insubstantial Benefit Limitations for Contributions Associated with Charitable Fund-Raising Campaigns................ 513(h)

.16 Funeral Trusts ....................................................................................................................................................................... 685

.17 Expatriation to Avoid Tax .................................................................................................................................................... 877

.18 Valuation of Qualified Real Property in Decedent’s Gross Estate ................................................................................ 2032A

.19 Annual Exclusion for Gifts....................................................................................................................................2503 & 2523

.20 Generation-Skipping Transfer Tax Exemption .................................................................................................................. 2631

.21 Luxury Automobile Excise Tax............................................................................................................................ 4001 & 4003

.22 Passenger Air Transportation Excise Tax .......................................................................................................................... 4261

.23 Reporting Exception for Certain Exempt Organizations with Nondeductible Lobbying Expenditures................. 6033(e)(3)

.24 Notice of Large Gifts Received from Foreign Persons .................................................................................................. 6039F

.25 Persons against Which a Federal Tax Lien is Not Valid .................................................................................................. 6323

.26 Property Exempt from Levy .............................................................................................................................................. 6334

.27 Interest on a Certain Portion of the Estate Tax Payable in Installments...................................................................... 6601(j)

.28 Attorney Fee Awards .......................................................................................................................................................... 7430

.29 Periodic Payments Received under Qualified Long-Term Care Insurance Contracts or

under Certain Life Insurance Contracts ......................................................................................................................7702B(d)