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Abbreviations

INCOME TAX

Internal Revenue Bulletin 2002-5 · 2026-10-03 edition · updated 2026-10-04 · United States

Advance letter rulings and determination

letters issued by Associates Chief Counsel and Division Counsel/ Associate Chief Counsel (TE/GE) (RP 1) 1, 1 Information letters, etc. (RP 4) 1, 127 Regulations:

26 CFR 1.125–3; effect of the Family and Medical Leave Act on the operation of cafeteria plans; correction (Ann 4) 2, 306 Technical advice to:

letters, areas which will not be issued from:

Associates Chief Counsel and Division

Counsel/Associate Chief Counsel (TE/GE) (RP 3) 1, 117 Associate Chief Counsel (Interna

Directors and chiefs, appeals offices,

tional) (RP 7) 1, 249 Allocation of loss with respect to stock

and other personal property (TD 8973) 4, 391 Classification of certain business entities,

check-the-box regulations (TD 8970) 2, 281 Contributions by employer to accident

and health plans (RR 3) 3, 316 Credits, new markets tax credit (TD

  1. 3, 308 ; (REG–119436–01) 3, 377 Disclosure of return information, author ity for other agencies to redisclose (TD
  2. 2, 274 ; (REG–105344–01) 2, 302 Inflation-adjusted items for 2001, expa

from Associates Chief Counsel and Division Counsel/Associate Chief Counsel (TEGE) (RP 2) 1, 82 IRS employees (RP 5) 1, 173 User fees, request for letter rulings

(RP 8) 1, 252

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