EXCISE TAX
Internal Revenue Bulletin 2002-1 · 2026-10-03 edition · updated 2026-10-04 · United States
taxes (Notice 77) 50, 576
Application of federal tax deposits to
deposit obligations to determine failure-to-deposit penalty (RP 58) 50,
Disaster relief as a result of September
11, 2001, terrorist attack, distributions by charities (Notice 78) 50, 576 Filing locations for estate, gift, and
generation-skipping transfer tax returns, revised (Ann 74) 28, 40 Generation-skipping transfer tax, auto matic allocation, election (Notice 50) 34, 189 List of organizations classified as private
foundations (Ann 70) 27, 23 ; (Ann 72) 28, 39 ; (Ann 76) 29, 67 ; (Ann 78) 30, 87 ; (Ann 79) 31, 97 ; (Ann 84) 35, 206 ; (Ann 85) 36, 219 ; (Ann 89) 38, 291 ; (Ann 94) 39, 301 ; (Ann 97) 40, 310 ; (Ann 100) 41, 317 ; (Ann 102) 42, 340 ; (Ann 105) 43, 376 ; (Ann 108) 44, 419 ; (Ann 113) 46, 494 ; (Ann 118) 48, 540; (Ann 123) 52, 629 Qualified state tuition programs, rollovers
and change of investments (Notice 55) 39, 299 Recordkeeping and reporting for section
529 qualified state tuition programs (Notice 81) 52, 617 Revocations (Ann 81) 33, 175 ; (Ann 95)
39, 303 ; (Ann 110) 45, 486
579 Disaster relief, air transportation excise
2002–1 I.R.B vii January 7, 2002
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