ADMINISTRATIVE

Notice 2002–22, page 731. Guidance priority list. Public comments are requested about items that should be included in the Guidance Priority List for 2002–2003. All comments should be submitted by April 30, 2002.

Rev. Proc. 2002–22, page 733. Undivided fractional interests in real estate. This procedure specifies the conditions under which the Service will consider a request for a ruling that an undivided fractional interest in rental real property (other than a mineral property as defined in section 614) is not an interest in a business entity within the meaning of section 301.7701–3 of the regulations. Rev. Proc. 2000–46 superseded. Rev. Proc. 2002–3 modified.

Announcement 2002–38, page 738. This document contains corrections to proposed regulations (REG–112991–01, 2002–4 I.R.B. 404) relating to the computation of the research credit.

April 8, 2002 2002–14 I.R.B.