Bulletin No. 2002–17 April 29, 2002

Notice 2002–29, page 797 . Section 469 and gain recognition election. This document explains the effect under section 469 of the Code of a deemed sale of property on January 1, 2001, pursuant to an election under section 311(e) of the Taxpayer Relief Act of 1997.

Announcement 2002–44, page 809. Electronic submission of Form 8850. This document announces that Form 8850, Pre-Screening Notice and Cer- tification Request for the Work Opportunity and Welfare-to- Work Credits, may be submitted electronically to State Employment Security Agencies (SESAs) and sets forth the requirements that any electronic system must meet.