INCOME TAX

Rev. Rul. 2002–33, page 1197. Interest rates; underpayments and overpayments. The rate of interest determined under section 6621 of the Code for the calendar quarter beginning July 1, 2002, will be 6 percent for overpayments (5 percent in the case of a corporation), 6 percent for underpayments, and 8 percent for large corporate underpayments. The rate of interest paid on the portion of a corporate overpayment exceeding $10,000 will be 3.5 percent.

Notice 2002–39, page 1204. Electricity produced from certain renewable resources; calendar year 2002 inflation adjustment factor and ref- erence prices. This notice announces the calendar year 2002 inflation adjustment factor and reference prices for the renewable electricity production credit under section 45 of the Code.

Finding Lists begin on page ii.