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Abbreviations

INCOME TAX— Cont.

Internal Revenue Bulletin 2002-9 · 2026-10-03 edition · updated 2026-10-04 · United States

Spin-offs, employee stock options and

restricted stock (RR 1) 2, 268 Split-dollar life insurance arrangements

(Notice 8) 4, 398 Taxpayer identifying number, rule for cer tain foreign individuals claiming treaty benefits (TD 8977) 6, 463 ; (REG– 159079–01) 6, 493 Technical advice to:

Directors and chiefs, appeals offices,

from Associates Chief Counsel and Division Counsel/Associate Chief Counsel (TEGE)(RP 2) 1, 82 IRS employees (RP 5) 1, 173 Transfers of property to RICs and REITs

(TD 8975) 4, 379 ; (REG–142299–01, REG–209135–88) 4, 418 ; notice of public hearing (Ann 6) 5, 458 ; correction (Ann 15) 7, 540 ; correction (Ann 21) 8, 562 Treatment of community income for cer tain individuals not filing joint returns (REG–115054–01) 7, 530 Valuation of stock options for golden

parachute payments (RP 13) 8, 549 Waiver of accuracy-related penalty for

disclosure of tax shelter treatment (Ann 2) 2, 304

2002–9 I.R.B. vii March 4, 2002

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▸Contents — Internal Revenue Bulletin 2002-9
Internal Revenue Bulletin 2002-9

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