EMPLOYMENT TAX

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.

Notice 2002–5, page 320. Tax Court review of worker classification and section 530 determinations. This document describes procedures that the Service has implemented to comply with the amendment to section 7436 of the Code by the Community Renewal Tax Relief Act of 2000. Notice 98–43 modified and superseded.

(Continued on the next page) Finding Lists begin on page ii.