EXCISE TAX

Internal Revenue Bulletin 2002-14 · 2026-10-03 edition · updated 2026-10-04 · United States

Ct. D. 2073, page 718. The Supreme Court has concluded, that under sections 4401(a), 1441, 3402(q), 6041, and 6050I of the Code, tribes are not exempt from paying the gambling-related taxes that Chapter 35 of the Code imposes. Chickasaw Nation v. United States.

Announcement 2002–39, page 738. This document contains corrections to final regulations (T.D. 8978, 2002–7 I.R.B. 500) relating to the excise taxes on excess benefit transactions.

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▸Contents — Internal Revenue Bulletin 2002-14

Internal Revenue Bulletin 2002-14

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