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ESTATE TAX

Internal Revenue Bulletin 2002-22 · 2026-10-03 edition · updated 2026-10-04 · United States

Application of partial undesignated pay ments to assessed tax, penalty, and interest (RP 26) 15, 746 Disclosure of return information, author ity for other agencies to redisclose (TD 8968) 2, 274 ; (REG–105344–01) 2, 302 ; correction (Ann 7) 5, 459 Levy restrictions during installment

agreements (REG–104762–00) 18, 825 Proposed Regulations:

26 CFR 301.6103(p)(2)(B)–1, removed; 301.6103(p)(2)(B)–1T, added; 602.101(b), amended; disclosure of returns and return information by other agencies (REG– 105344–01) 2, 302 ; correction (Ann 7) 5, 459 26 CFR 301.6331–3, –4, added; levy restrictions during installment agreements (REG–104762–00) 18, 825

2002–22 I.R.B. vii June 3, 2002

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Internal Revenue Bulletin 2002-22

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