Abbreviations

The following abbreviations in current use and formerly used will appear in material published in the Bulletin.

A—Individual. Acq.—Acquiescence. B—Individual. BE—Beneficiary. BK—Bank. B.T.A.—Board of Tax Appeals. C—Individual. C.B.—Cumulative Bulletin. CFR—Code of Federal Regulations. CI—City. COOP—Cooperative. Ct.D.—Court Decision. CY—County. D—Decedent. DC—Dummy Corporation. DE—Donee. Del. Order—Delegation Order. DISC—Domestic International Sales Corporation. DR—Donor. E—Estate. EE—Employee.

applies to both A and B, the prior ruling is modified because it corrects a published position. (Compare with amplified and clarified, above).

Obsoleted describes a previously published ruling that is not considered determinative with respect to future transactions. This term is most commonly used in a ruling that lists previously published rulings that are obsoleted because of changes in law or regulations. A ruling may also be obsoleted because the substance has been included in regulations subsequently adopted.

Revoked describes situations where the position in the previously published ruling is not correct and the correct position is being stated in the new ruling.

Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings). Thus, the term is used to republish under the 1986 Code and regulations the same position published under the 1939 Code and regulations. The term is also used when it is desired to republish in a single ruling a series of situations, names, etc., that were previously published over a period of time in separate rulings. If the

E.O.—Executive Order. ER—Employer. ERISA—Employee Retirement Income Security Act. EX—Executor. F—Fiduciary. FC—Foreign Country. FICA—Federal Insurance Contributions Act. FISC—Foreign International Sales Company. FPH—Foreign Personal Holding Company. F.R.—Federal Register. FUTA—Federal Unemployment Tax Act. FX—Foreign Corporation. G.C.M.—Chief Counsel’s Memorandum. GE—Grantee. GP—General Partner. GR—Grantor. IC—Insurance Company. I.R.B.—Intemal Revenue Bulletin. LE—Lessee. LP—Limited Partner. LR—Lessor. M—Minor. Nonacq.—Nonacquiescence. O—Organization. P—Parent Corporation. PHC—Personal Holding Company.

new ruling does more than restate the substance of a prior ruling, a combination of terms is used. For example, modified and superseded describes a situation where the substance of a previously published ruling is being changed in part and is continued without change in part and it is desired to restate the valid portion of the previously published ruling in a new ruling that is self contained. In this case, the previously published ruling is first modified and then, as modified, is superseded.

Supplemented is used in situations in which a list, such as a list of the names of countries, is published in a ruling and that list is expanded by adding further names in subsequent rulings. After the original ruling has been supplemented several times, a new ruling may be published that includes the list in the original ruling and the additions, and supersedes all prior rulings in the series.

Suspended is used in rare situations to show that the previous published rulings will not be applied pending some future action such as the issuance of new or amended regulations, the outcome of cases in litigation, or the outcome of a Service study.

PO—Possession of the U.S. PR—Partner. PRS—Partnership. PTE—Prohibited Transaction Exemption. Pub. L.—Public Law. REIT—Real Estate Investment Trust. Rev. Proc—Revenue Procedure. Rev. Rul.—Revenue Ruling. S—Subsidiary. S.P.R.—Statements of Procedural Rules. Stat.—Statutes at Large. T—Target Corporation. T.C.—Tax Court. T.D.—Treasury Decision. TFE—Transferee. TFR—Transferor. T.I.R.—Technical Information Release. TP—Taxpayer. TR—Trust. TT—Trustee. U.S.C.—United States Code. X—Corporation. Y—Corporation. Z—Corporation.

July 1, 2002 i 2002–26 I.R.B.

Numerical Finding List ¹

Bulletins 2002–1 through 2002–25

Announcements:

2002–1, 2002–2 I.R.B. 304 2002–2, 2002–2 I.R.B. 304 2002–3, 2002–2 I.R.B. 305 2002–4, 2002–2 I.R.B. 306 2002–5, 2002–4 I.R.B. 420 2002–6, 2002–5 I.R.B. 458 2002–7, 2002–5 I.R.B. 459 2002–8, 2002–6 I.R.B. 494 2002–9, 2002–7 I.R.B. 536 2002–10, 2002–7 I.R.B. 539 2002–11, 2002–6 I.R.B. 494 2002–12, 2002–8 I.R.B. 553 2002–13, 2002–7 I.R.B. 540 2002–14, 2002–7 I.R.B. 540 2002–15, 2002–7 I.R.B. 540 2002–16, 2002–7 I.R.B. 541 2002–17, 2002–8 I.R.B. 561 2002–18, 2002–10 I.R.B. 621 2002–19, 2002–8 I.R.B. 561 2002–20, 2002–8 I.R.B. 561 2002–21, 2002–8 I.R.B. 562 2002–22, 2002–8 I.R.B. 562 2002–23, 2002–8 I.R.B. 563 2002–24, 2002–9 I.R.B. 606 2002–25, 2002–10 I.R.B. 621 2002–26, 2002–11 I.R.B. 629 2002–27, 2002–11 I.R.B. 629 2002–28, 2002–11 I.R.B. 630 2002–29, 2002–11 I.R.B. 631 2002–30, 2002–11 I.R.B. 632 2002–31, 2002–15 I.R.B. 747 2002–32, 2002–12 I.R.B. 664 2002–33, 2002–12 I.R.B. 666 2002–34, 2002–13 I.R.B. 702 2002–35, 2002–12 I.R.B. 667 2002–36, 2002–13 I.R.B. 703 2002–37, 2002–13 I.R.B. 703 2002–38, 2002–14 I.R.B. 738 2002–39, 2002–14 I.R.B. 738 2002–40, 2002–15 I.R.B. 747 2002–41, 2002–14 I.R.B. 739 2002–42, 2002–14 I.R.B. 739 2002–43, 2002–16 I.R.B. 792 2002–44, 2002–17 I.R.B. 809 2002–45, 2002–18 I.R.B. 833 2002–46, 2002–18 I.R.B. 834 2002–47, 2002–18 I.R.B. 844 2002–48, 2002–17 I.R.B. 809 2002–49, 2002–19 I.R.B. 919 2002–50, 2002–18 I.R.B. 845 2002–51, 2002–22 I.R.B. 1063 2002–52, 2002–19 I.R.B. 919 2002–53, 2002–22 I.R.B. 1063 2002–54, 2002–24 I.R.B. 1190 2002–55, 2002–23 I.R.B. 1125 2002–56, 2002–23 I.R.B. 1126 2002–57, 2002–23 I.R.B. 1126 2002–58, 2002–25 I.R.B. 1284

1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2001–27 through 2001–53 is in Internal Revenue Bulletin 2002–1, dated January 7, 2002.

Court Decisions:

2073, 2002–14 I.R.B. 718 2074, 2002–20 I.R.B. 954

Notices:

2002–1, 2002–2 I.R.B. 283 2002–2, 2002–2 I.R.B. 285 2002–3, 2002–2 I.R.B. 289 2002–4, 2002–2 I.R.B. 298 2002–5, 2002–3 I.R.B. 320 2002–6, 2002–3 I.R.B. 326 2002–7, 2002–6 I.R.B. 489 2002–8, 2002–4 I.R.B. 398 2002–9, 2002–5 I.R.B. 450 2002–10, 2002–6 I.R.B. 490 2002–11, 2002–7 I.R.B. 526 2002–12, 2002–7 I.R.B. 526 2002–13, 2002–8 I.R.B. 547 2002–14, 2002–8 I.R.B. 548 2002–15, 2002–8 I.R.B. 548 2002–16, 2002–9 I.R.B. 567 2002–17, 2002–9 I.R.B. 567 2002–18, 2002–12 I.R.B. 644 2002–19, 2002–10 I.R.B. 619 2002–20, 2002–17 I.R.B. 796 2002–21, 2002–14 I.R.B. 730 2002–22, 2002–14 I.R.B. 731 2002–23, 2002–15 I.R.B. 742 2002–24, 2002–16 I.R.B. 785 2002–25, 2002–15 I.R.B. 743 2002–26, 2002–15 I.R.B. 743 2002–27, 2002–18 I.R.B. 814 2002–28, 2002–16 I.R.B. 785 2002–29, 2002–17 I.R.B. 797 2002–30, 2002–17 I.R.B. 797 2002–31, 2002–19 I.R.B. 908 2002–32, 2002–21 I.R.B. 989 2002–33, 2002–21 I.R.B. 989 2002–34, 2002–21 I.R.B. 990 2002–35, 2002–21 I.R.B. 992 2002–36, 2002–22 I.R.B. 1029 2002–37, 2002–23 I.R.B. 1095 2002–38, 2002–25 I.R.B. 1204 2002–39, 2002–25 I.R.B. 1204 2002–40, 2002–24 I.R.B. 1152 2002–41, 2002–24 I.R.B. 1153

Proposed Regulations:

REG–209135–88, 2002–4 I.R.B. 418 REG–209114–90, 2002–9 I.R.B. 576 REG–105885–99, 2002–23 I.R.B. 1103 REG–104762–00, 2002–18 I.R.B. 825 REG–105369–00, 2002–18 I.R.B. 828 REG–107100–00, 2002–7 I.R.B. 529 REG–107184–00, 2002–20 I.R.B. 967 REG–107366–00, 2002–12 I.R.B. 645 REG–118861–00, 2002–12 I.R.B. 651 REG–105344–01, 2002–2 I.R.B. 302 REG–112991–01, 2002–4 I.R.B. 404 REG–115054–01, 2002–7 I.R.B. 530 REG–119436–01, 2002–3 I.R.B. 377 REG–120135–01, 2002–8 I.R.B. 552

Proposed Regulations:—Continued:

REG–125450–01, 2002–5 I.R.B. 457 REG–125626–01, 2002–9 I.R.B. 604 REG–136193–01, 2002–21 I.R.B. 995 REG–142299–01, 2002–4 I.R.B. 418 REG–154920–01, 2002–22 I.R.B. 1060 REG–159079–01, 2002–6 I.R.B. 493 REG–161424–01, 2002–21 I.R.B. 1010 REG–163892–01, 2002–20 I.R.B. 968 REG–165706–01, 2002–16 I.R.B. 787 REG–167648–01, 2002–16 I.R.B. 790 REG–102740–02, 2002–13 I.R.B. 701 REG–108697–02, 2002–19 I.R.B. 918

Revenue Procedures:

2002–1, 2002–1 I.R.B. 1 2002–2, 2002–1 I.R.B. 82 2002–3, 2002–1 I.R.B. 117 2002–4, 2002–1 I.R.B. 127 2002–5, 2002–1 I.R.B. 173 2002–6, 2002–1 I.R.B. 203 2002–7, 2002–1 I.R.B. 249 2002–8, 2002–1 I.R.B. 252 2002–9, 2002–3 I.R.B. 327 2002–10, 2002–4 I.R.B. 401 2002–11, 2002–7 I.R.B. 526 2002–12, 2002–3 I.R.B. 374 2002–13, 2002–8 I.R.B. 549 2002–14, 2002–5 I.R.B. 450 2002–15, 2002–6 I.R.B. 490 2002–16, 2002–9 I.R.B. 572 2002–17, 2002–13 I.R.B. 676 2002–18, 2002–13 I.R.B. 678 2002–19, 2002–13 I.R.B. 696 2002–20, 2002–14 I.R.B. 732 2002–21, 2002–19 I.R.B. 911 2002–22, 2002–14 I.R.B. 733 2002–23, 2002–15 I.R.B. 744 2002–24, 2002–17 I.R.B. 798 2002–25, 2002–17 I.R.B. 800 2002–26, 2002–15 I.R.B. 746 2002–27, 2002–17 I.R.B. 802 2002–28, 2002–18 I.R.B. 815 2002–29, 2002–24 I.R.B. 1176 2002–30, 2002–24 I.R.B. 1184 2002–31, 2002–19 I.R.B. 916 2002–32, 2002–20 I.R.B. 959 2002–33, 2002–20 I.R.B. 963 2002–34, 2002–25 I.R.B. 1205 2002–35, 2002–24 I.R.B. 1187 2002–36, 2002–21 I.R.B. 993 2002–37, 2002–22 I.R.B. 1030 2002–38, 2002–22 I.R.B. 1037 2002–39, 2002–22 I.R.B. 1046 2002–40, 2002–23 I.R.B. 1096 2002–41, 2002–23 I.R.B. 1098 2002–42, 2002–24 I.R.B. 1188

2002–26 I.R.B. ii July 1, 2002

Revenue Rulings:

2002–1, 2002–2 I.R.B. 268 2002–2, 2002–2 I.R.B. 271 2002–3, 2002–3 I.R.B. 316 2002–4, 2002–4 I.R.B. 389 2002–5, 2002–6 I.R.B. 461 2002–6, 2002–6 I.R.B. 460 2002–7, 2002–8 I.R.B. 543 2002–8, 2002–9 I.R.B. 564 2002–9, 2002–10 I.R.B. 614 2002–10, 2002–10 I.R.B. 616 2002–11, 2002–10 I.R.B. 608 2002–12, 2002–11 I.R.B. 624 2002–13, 2002–12 I.R.B. 637 2002–14, 2002–12 I.R.B. 636 2002–15, 2002–13 I.R.B. 668 2002–16, 2002–15 I.R.B. 740 2002–17, 2002–14 I.R.B. 716 2002–18, 2002–16 I.R.B. 779 2002–19, 2002–16 I.R.B. 778 2002–20, 2002–17 I.R.B. 794 2002–21, 2002–17 I.R.B. 793 2002–22, 2002–19 I.R.B. 849 2002–23, 2002–18 I.R.B. 811 2002–24, 2002–19 I.R.B. 848 2002–25, 2002–19 I.R.B. 904 2002–26, 2002–19 I.R.B. 906 2002–27, 2002–20 I.R.B. 925 2002–28, 2002–20 I.R.B. 941 2002–29, 2002–20 I.R.B. 940 2002–30, 2002–21 I.R.B. 971 2002–31, 2002–22 I.R.B. 1023 2002–32, 2002–23 I.R.B. 1069 2002–33, 2002–25 I.R.B. 1197 2002–34, 2002–24 I.R.B. 1150 2002–35, 2002–23 I.R.B. 1067 2002–36, 2002–24 I.R.B. 1148 2002–37, 2002–24 I.R.B. 1147

Tax Conventions:

2002–14 I.R.B. 725

Treasury Decisions:

8968, 2002–2 I.R.B. 274 8969, 2002–2 I.R.B. 276 8970, 2002–2 I.R.B. 281 8971, 2002–3 I.R.B. 308 8972, 2002–5 I.R.B. 443 8973, 2002–4 I.R.B. 391 8974, 2002–3 I.R.B. 318 8975, 2002–4 I.R.B. 379 8976, 2002–5 I.R.B. 421 8977, 2002–6 I.R.B. 463 8978, 2002–7 I.R.B. 500 8979, 2002–6 I.R.B. 466 8980, 2002–6 I.R.B. 477 8981, 2002–7 I.R.B. 496 8982, 2002–8 I.R.B. 544 8983, 2002–9 I.R.B. 565 8984, 2002–13 I.R.B. 668 8985, 2002–14 I.R.B. 707 8986, 2002–16 I.R.B. 780 8987, 2002–19 I.R.B. 852 8988, 2002–20 I.R.B. 929

Treasury Decisions:—Continued

8989, 2002–20 I.R.B. 920 8990, 2002–20 I.R.B. 947 8991, 2002–21 I.R.B. 972 8992, 2002–21 I.R.B. 981 8993, 2002–22 I.R.B. 1026 8994, 2002–23 I.R.B. 1078 8995, 2002–23 I.R.B. 1070 8996, 2002–24 I.R.B. 1127

July 1, 2002 iii 2002–26 I.R.B.

Finding List of Current Actions on Previously Published Items ²

Bulletins 2002–1 through 2002–25

Announcements:

2001–83 Modified by Ann. 2002–36, 2002–13 I.R.B. 703

2002–9 Corrected by Ann. 2002–30, 2002–11 I.R.B. 632 Ann. 2002–35, 2002–12 I.R.B. 667

Notices:

90–24 Modified and superseded by Notice 2002–24, 2002–16 I.R.B. 785

97–12 Superseded by T.D. 8994, 2002–23 I.R.B. 1078

97–19 Modified by Rev. Proc. 2002–1, 2002–1 I.R.B. 1

97–49 Superseded by T.D. 8994, 2002–23 I.R.B. 1078

98–31 Supplemented by Ann. 2002–37, 2002–13 I.R.B. 703

98–43 Modified and superseded by Notice 2002–5, 2002–3 I.R.B. 320

2000–11 Obsoleted by Notice 2002–3, 2002–2 I.R.B. 289

2001–10 Revoked by Notice 2002–8, 2002–4 I.R.B. 398

2001–49 Superseded by Rev. Proc. 2002–31, 2002–19 I.R.B. 916

2001–61 Supplemented by Notice 2002–15, 2002–8 I.R.B. 548 Notice 2002–40, 2002–24 I.R.B. 1152

2001–68 Supplemented by Notice 2002–15, 2002–8 I.R.B. 548 Notice 2002–40, 2002–24 I.R.B. 1152

2001–72 Amended by Ann. 2002–8, 2002–6 I.R.B. 494

Notices:—Continued

2001–73 Amended by Ann. 2002–8, 2002–6 I.R.B. 494

2002–14 Modified and superseded by Rev. Proc. 2002–28, 2002–18 I.R.B. 815

Proposed Regulations:

REG–209135–88 Corrected by Ann. 2002–15, 2002–7 I.R.B. 540 Ann. 2002–30, 2002–11 I.R.B. 632

REG–251502–96 Withdrawn by Ann. 2002–33, 2002–12 I.R.B. 666

REG–105316–98 Withdrawn by REG–161424–01, 2002–21 I.R.B. 1010

REG–113526–98 Withdrawn by REG–105369–00, 2002–18 I.R.B. 828

REG–107100–00 Corrected by Ann. 2002–30, 2002–11 I.R.B. 632

REG–107566–00 Withdrawn by REG–163892–01, 2002–20 I.R.B. 968

REG–105344–01 Corrected by Ann. 2002–7, 2002–5 I.R.B. 459

REG–112991–01 Corrected by Ann. 2002–30, 2002–11 I.R.B. 632 Ann. 2002–38, 2002–14 I.R.B. 738

REG–115054–01 Corrected by Ann. 2002–30, 2002–11 I.R.B. 632

REG–119436–01 Corrected by Ann. 2002–30, 2002–11 I.R.B. 632

REG–120135–01 Corrected by Ann. 2002–30, 2002–11 I.R.B. 632

REG–125450–01 Corrected by Ann. 2002–30, 2002–11 I.R.B. 632

REG–125626–01 Corrected by Ann. 2002–30, 2002–11 I.R.B. 632

Proposed Regulations:—Continued

REG–125638–01 Corrected by Ann. 2002–30, 2002–11 I.R.B. 632

REG–126485–01 Corrected by Ann. 2002–30, 2002–11 I.R.B. 632

REG–137519–01 Corrected by Ann. 2002–30, 2002–11 I.R.B. 632

REG–142299–01 Corrected by Ann. 2002–15, 2002–7 I.R.B. 540 Ann. 2002–24, 2002–9 I.R.B. 606 Ann. 2002–30, 2002–11 I.R.B. 632

REG–142686–01 Corrected by Ann. 2002–11, 2002–6 I.R.B. 494 Ann. 2002–30, 2002–11 I.R.B. 632

REG–159079–01 Corrected by Ann. 2002–30, 2002–11 I.R.B. 632

Revenue Procedures:

74–33 Superseded by Rev. Proc. 2002–39, 2002–22 I.R.B. 1046

84–37 Modified by Rev. Proc. 2002–1, 2002–1 I.R.B. 1

84–57 Obsoleted by T.D. 8976, 2002–5 I.R.B. 421

85–16 Superseded by Rev. Proc. 2002–39, 2002–22 I.R.B. 1046

87–32 Clarified, modified, amplified, and superseded by Rev. Proc. 2002–38, 2002–22 I.R.B. 1037

87–50 Modified by Rev. Proc. 2002–10, 2002–4 I.R.B. 401

89–45 Superseded by Rev. Proc. 2002–23, 2002–15 I.R.B. 744

91–71 Clarified and superseded by Rev. Proc. 2002–32, 2002–20 I.R.B. 959

96–13 Modified by Rev. Proc. 2002–1, 2002–1 I.R.B. 1

2 A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2001–27 through 2001–53 is in Internal Revenue Bulletin 2002–1, dated January 7, 2002.

2002–26 I.R.B. iv July 1, 2002

Revenue Procedures:—Continued

97–27 Modified and amplified by Rev. Proc. 2002–19, 2002–13 I.R.B. 696

98–23 Superseded by T.D. 8994, 2002–23 I.R.B. 1078

98–49 Obsoleted by T.D. 8976, 2002–5 I.R.B. 421

99–49 Modified and superseded by Rev. Proc. 2002–9, 2002–3 I.R.B. 327

2000–11 Modified, amplified, and superseded by Rev. Proc. 2002–37, 2002–22 I.R.B. 1030

2000–20 Modified by Rev. Proc. 2002–6, 2002–1 I.R.B. 203 Rev. Proc. 2002–29, 2002–24 I.R.B. 1176

2000–46 Superseded by Rev. Proc. 2002–22, 2002–14 I.R.B. 733

2001–1 Superseded by Rev. Proc. 2002–1, 2002–1 I.R.B. 1

2001–2 Superseded by Rev. Proc. 2002–2, 2002–1 I.R.B. 82

2001–3 Superseded by Rev. Proc. 2002–3, 2002–1 I.R.B. 117

2001–4 Superseded by Rev. Proc. 2002–4, 2002–1 I.R.B. 127

2001–5 Superseded by Rev. Proc. 2002–5, 2002–1 I.R.B. 173

2001–6 Superseded by Rev. Proc. 2002–6, 2002–1 I.R.B. 203

2001–7 Superseded by Rev. Proc. 2002–7, 2002–1 I.R.B. 249

2001–8 Superseded by Rev. Proc. 2002–8, 2002–1 I.R.B. 252

2001–13 Corrected by Ann. 2002–5, 2002–4 I.R.B. 420

2001–16 Modified by Ann. 2002–26, 2002–11 I.R.B. 629

2001–17 Modified by Rev. Proc. 2002–35, 2002–24 I.R.B. 1187

Revenue Procedures:—Continued

2001–27 Supplemented by Rev. Proc. 2002–20, 2002–14 I.R.B. 732

2001–30 Superseded by Rev. Proc. 2002–3, 2002–1 I.R.B. 117

2001–31 Modified by Ann. 2002–52, 2002–19 I.R.B. 919

2001–32 Superseded by Rev. Proc. 2002–34, 2002–25 I.R.B. 1205

2001–35 Obsoleted, except as provided in section 5.02 by Rev. Proc. 2002–24, 2002–17 I.R.B. 798

2001–36 Superseded by Rev. Proc. 2002–3, 2002–1 I.R.B. 117

2001–41 Superseded by Rev. Proc. 2002–2, 2002–1 I.R.B. 82

2001–51 Superseded by Rev. Proc. 2002–3, 2002–1 I.R.B. 117

2002–2 Modified by Rev. Proc. 2002–30, 2002–24 I.R.B. 1184

2002–3 Modified by Rev. Proc. 2002–22, 2002–14 I.R.B. 733

2002–6 Modified by Notice 2002–1, 2002–2 I.R.B. 283 Rev. Proc. 2002–21, 2002–19 I.R.B. 911 Rev. Proc. 2002–29, 2002–24 I.R.B. 1176

2002–8 Modified by Notice 2002–1, 2002–2 I.R.B. 283

2002–9 Modified and clarified by Ann. 2002–17, 2002–8 I.R.B. 561 Modified and amplified by Rev. Rul. 2002–9, 2002–10 I.R.B. 614 Rev. Proc. 2002–17, 2002–13 I.R.B. 676 Rev. Proc. 2002–19, 2002–13 I.R.B. 696 Rev. Proc. 2002–27, 2002–17 I.R.B. 802 Rev. Proc. 2002–28, 2002–18 I.R.B. 815 Rev. Proc. 2002–33, 2002–20 I.R.B. 963 Rev. Proc. 2002–36, 2002–21 I.R.B. 993

2002–10 Modified by Ann. 2002–49, 2002–19 I.R.B. 919

Revenue Rulings:

55–261 Distinguished by Rev. Rul. 2002–19, 2002–16 I.R.B. 778

Revenue Rulings:—Continued

55–747 Revoked by Notice 2002–8, 2002–4 I.R.B. 398

57–589 Obsoleted by T.D. 8996, 2002–24 I.R.B. 1127

61–146 Distinguished by Rev. Rul. 2002–3, 2002–3 I.R.B. 316

64–328 Modified by Notice 2002–8, 2002–4 I.R.B. 398

65–316 Obsoleted by T.D. 8996, 2002–24 I.R.B. 1127

66–110 Modified by Notice 2002–8, 2002–4 I.R.B. 398

68–125 Obsoleted by T.D. 8996, 2002–24 I.R.B. 1127

68–624 Revoked by Rev. Rul. 2002–35, 2002–23 I.R.B. 1067

69–563 Obsoleted by T.D. 8996, 2002–24 I.R.B. 1127

73–304 Superseded by Rev. Proc. 2002–26, 2002–15 I.R.B. 746

73–305 Superseded by Rev. Proc. 2002–26, 2002–15 I.R.B. 746

74–326 Obsoleted by T.D. 8996, 2002–24 I.R.B. 1127

76–270 Amplified and superseded by Rev. Rul. 2002–20, 2002–17 I.R.B. 794

78–179 Obsoleted by T.D. 8996, 2002–24 I.R.B. 1127

79–151 Distinguished by Rev. Rul. 2002–19, 2002–16 I.R.B. 778

79–284 Superseded by Rev. Proc. 2002–26, 2002–15 I.R.B. 746

80–218 Superseded by Rev. Rul. 2002–23, 2002–18 I.R.B. 811

July 1, 2002 v 2002–26 I.R.B.

Revenue Rulings:—Continued

87–112 Clarified by Rev. Rul. 2002–22, 2002–19 I.R.B. 849

89–29 Obsoleted by T.D. 8976, 2002–5 I.R.B. 421

92–19 Supplemented in part by Rev. Rul. 2002–12, 2002–11 I.R.B. 624

2002–7 Corrected by Ann. 2002–13, 2002–7 I.R.B. 540

2002–31 Supplemented by Notice 2002–36, 2002–22 I.R.B. 1029

Treasury Decisions:

8734 Modified by Ann. 2002–34, 2002–13 I.R.B. 702

8881 Modified by Ann. 2002–34, 2002–13 I.R.B. 702

8966 Corrected by Ann. 2002–4, 2002–2 I.R.B. 306

8971 Corrected by Ann. 2002–20, 2002–8 I.R.B. 561

8972 Corrected by Ann. 2002–23, 2002–8 I.R.B. 563

8973 Corrected by Ann. 2002–14, 2002–7 I.R.B. 540

8975 Corrected by Ann. 2002–21, 2002–8 I.R.B. 562

8976 Corrected by Ann. 2002–22, 2002–8 I.R.B. 562

8978 Corrected by Ann. 2002–39, 2002–14 I.R.B. 738

8985 Corrected by Ann. 2002–55, 2002–23 I.R.B. 1125

2002–26 I.R.B. vi July 1, 2002