INCOME TAX — Internal Revenue Bulletin 2002-9

Counsel/Associate Chief Counsel (TE/GE) (RP 3) 1, 117 Excise taxes on excess benefit transac

Advance letter rulings and determination

tions (TD 8978) 7, 500 Letter rulings:

ponement of time to apply (Notice 15) 8, 548 Disclosure of return information, author ity for other agencies to redisclose (TD 8968) 2, 274 ; (REG–105344–01) 2, 302 ; correction (Ann 7) 5, 459 Entity classification election, relief (RP

6, 490 Inflation-adjusted items for 2001, expa triation, correction (Ann 5) 4, 420 Insurance companies, computation of life

insurance reserves for annuity contracts using NAIC Actuarial Guideline 33, changes basis subject to section 807(f) (RR 6) 6, 460 Interest:

Determination letters and information

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

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 List of organizations classified as private

foundations (Ann 16) 7, 541 Qualified 501(c)(3) bonds, gross proceeds

January 2002 (RR 2), 271 ;

index computation (IPIC) methods (TD 8976) 5, 421 ; correction (Ann 22) 8, 562

Investment:

Federal short-term, mid-term, and

long-term rates for:

(Notice 10) 6, 490 Regulations:

26 CFR 53.4958–0 through 8, added; 53.4958–0T through 8T, removed; 301.7611–1, revised; 602.101, amended; excise taxes on excess benefit transactions (TD 8978) 7, 500

tional) (RP 7) 1, 249 Agent, definition for certain purposes

(REG–120135–01) 8, 552 Allocation of loss with respect to stock

and other personal property (TD 8973) 4, 391 ; correction (Ann 14) 7, 540 Automobile owners and lessees, determi nation of correct tax liability, 2002 inflation adjustment (RP 14) 5, 450 Averaging of farm income (TD 8972) 5,

correction (Ann 13) 7, 540 February 2002 (RR 5) 6, 461 Inventory:

Dollar-value LIFO and inventory price

443 ; correction (Ann 23) 8, 563

2002–9 I.R.B. v March 4, 2002