ADMINISTRATIVE

Notice 2002–25, page 743. Charitable contributions, substantiation, relief. Due to the unique circumstances of the September 11 ^th tragedy, taxpayers who made charitable contributions of $250 or more after September 10, 2001, and before January 1, 2002, are provided with partial relief from the “contemporaneous written acknowledgement” requirement of section 170(f)(8) of the Code with respect to those contributions.

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Rev. Proc. 2002–23, page 744 . This document describes new procedures under Article XVIII(7) of the U.S. – Canada income tax convention whereby U.S. taxpayers may elect to defer U.S. income taxation on income accruing in certain Canadian pension plans until a distribution is made from such plans. Rev. Proc. 89–45 superseded.

Rev. Proc. 2002–26, page 746 . This procedure provides updated information about how the Service applies partial undesignated payments against assessed tax, penalty, and interest. Rev. Ruls. 73–304, 73–305, and 79–284 superseded.

April 15, 2002 2002–15 I.R.B.