EXCISE TAX

Internal Revenue Bulletin 2002-27 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 2002–45, page 40. This procedure provides a safe harbor valuation method for valuing options under the golden parachute payment rules of section 280G of the Code. It also includes an expanded table to be used in conjunction with Rev. Proc. 2002–13, 2002–8 I.R.B. 549. Rev. Proc. 2002–13 modified.

REG–103829–99, page 59. Proposed regulations under section 4051 of the Code relate to the definition of a highway vehicle for purposes of various excise taxes.

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▸Contents — Internal Revenue Bulletin 2002-27

Internal Revenue Bulletin 2002-27

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