INDEX

Internal Revenue Bulletins 2002–1 through 2002–4

The abbreviation and number in parenthesis following the index entry refer to the specific item; numbers in roman and italic type following the parenthesis refer to the Internal Revenue Bulletin in which the item may be found and the page number on which it appears.

Key to Abbreviations:

Ann Announcement

CD Court Decision

DO Delegation Order

EO Executive Order

PL Public Law

PTE Prohibited Transaction

Exemption

RP Revenue Procedure

RR Revenue Ruling

SPR Statement of Procedural

Rules

TC Tax Convention

TD Treasury Decision

TDO Treasury Department Order