INCOME TAX
Internal Revenue Bulletin 2002-31 · 2026-10-03 edition · updated 2026-10-04 · United States
Appeals:
Arbitration procedures, extension of
test (Ann 60) 26, 28 Mediation procedure (RP 44) 26, 10 Consolidated income tax return:
Agent for the group (RP 43) 28, 99 Common parent as agent for consoli dated group, substitute agent, tentative carryback adjustments (TD 9002) 29, 120 Corporations, carryback of consolidated
net operating losses to separate return years (TD 8997) 26, 6 ; (REG–122564– 02) 26, 25 Credits:
Enhanced oil recovery credit, 2002
inflation adjustment (Notice 53) 30, 187 Increasing research activities credit
(Notice 44) 27, 39 Definition of income tax return preparer,
low-income taxpayer clinics (REG– 115285–01) 27, 62 Depreciation, income forecast method
(REG–103823–99) 27, 44 Disclosure of return information, Census
of Agriculture (TD 9001) 29, 128 Domestic reverse hybrid entity, eligibility
for treaty benefits (TD 8999) 28, 78
2002–31 I.R.B. iv August 5, 2002
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