INCOME TAX
Internal Revenue Bulletin 2002-35 · 2026-10-03 edition · updated 2026-10-04 · United States
Rev. Rul. 2002–53, page 427. Federal rates; adjusted federal rates; adjusted federal long- term rate and the long-term exempt rate . For purposes of sections 382, 1274, 1288, and other sections of the Code, tables set forth the rates for September 2002.
Rev. Proc. 2002–55, page 435. This procedure contains the final audit guidance for an external auditor engaged by a qualified intermediary (QI) to verify the QI’s compliance with the withholding agreement entered into with the Service pursuant to Rev. Proc. 2000–12, 2000–1 C.B. 387, and regulations section 1.1441–1(e)(5).
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