Bulletin No. 2002–10 March 11, 2002

Rev. Rul. 2002–10, page 616. Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 1274, 1288, and other sections of the Code, tables set forth the rates for March 2002.

Rev. Rul. 2002–11, page 608. Election in respect of losses attributable to a disaster. This ruling lists the areas declared by the President to qualify as major disaster or emergency areas during 2001 under the Disaster Relief and Emergency Assistance Act.

Notice 2002–19, page 619. The “differential earnings rate” under section 809 of the Code is tentatively determined for 2001 together with the “recomputed differential earnings rate” for 2000.