Bulletin No. 2002–3 January 22, 2002
EMPLOYEE PLANS
Internal Revenue Bulletin 2002-3 · 2026-10-03 edition · updated 2026-10-04 · United States
Rev. Rul. 2002–3, page 316. Health insurance premiums. This ruling provides guidance on the application of sections 106(a) and 105(b) of the Code to reimbursements of employees for salary reduction amounts previously excluded from gross income under section 106(a). Rev. Rul. 61–146 distinguished.
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