Bulletin No. 2002–7 February 19, 2002
EXCISE TAX
Internal Revenue Bulletin 2002-7 · 2026-10-03 edition · updated 2026-10-04 · United States
T.D. 8978, page 500. Final regulations under section 4958 of the Code relate to excise taxes on excess benefit transactions and explain the rules and definitions contained in section 4958, such as rules for when organization managers are liable for a tax and the definitions of “applicable tax-exempt organization” and “disqualified person.”
(Continued on the next page) Actions Relating to Court Decisions is on the page following the Introduction. Announcements of Declaratory Judgment Proceedings Under Section 7428 begin on page 542. Finding Lists begin on page ii.
Announcement 2002–10, page 539. The Service announces the availability of new Form 720X, Amended Quarterly Federal Excise Tax Return. This form is used to make adjustments to liability reported on Forms 720 filed for previous quarters.
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