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Abbreviations

SELF-EMPLOYMENT TAX

Internal Revenue Bulletin 2002-26 · 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 Levy restrictions during installment

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

26 CFR 301.6331–3, –4, added; levy restrictions during installment agreements (REG–104762–00) 18, 825

Republic of Ghana, 14, 725 Tax shelters, tax avoidance using inflated

basis (Notice 21) 14, 730 Tax-exempt bonds, hospital refinancing

bonds, refunding issues (Ann 43) 16, 792 Taxpayer identifying number, rule for cer tain foreign individuals claiming treaty benefits (TD 8977) 6, 463 ; (REG– 159079–01) 6, 493 Technical advice:

Technical Expedited Advice Memo randum (TEAM), pilot program (RP 30) 24, 1184 To directors and chiefs, appeals

offices, from Associates Chief Counsel and Division Counsel/ Associate Chief Counsel (TEGE) (RP 2) 1, 82 To IRS employees (RP 5) 1, 173 Timely filing of federal tax returns,

claims for refund, statements or other documents from a foreign country (RR 23) 18, 811

2002–26 I.R.B. xiv July 1, 2002

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▸Contents — Internal Revenue Bulletin 2002-26
Internal Revenue Bulletin 2002-26

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