ADMINISTRATIVE

Notice 2002–60, page 482. Exclusion of gain from sale or exchange of principal resi- dence for taxpayers affected by the September 11, 2001, terrorist attacks . This notice informs taxpayers affected by the September 11, 2001, terrorist attacks of the circumstances under which they may qualify for the reduced maximum exclusion of gain on the sale or exchange of a principal residence provided by section 121(c) of the Code.

Rev. Proc. 2002–56, page 483. Low-income housing tax credit . This procedure publishes the amounts of unused housing credit carryovers allocated to qualified states under section 42(h)(3)(D) of the Code for calendar year 2002.

Announcement 2002–78, page 514. This document explains what to do with the first copy you received of the Internal Revenue Bulletin (I.R.B. 2002–33), dated August 19, 2002.

Announcement 2002–79, page 515. This document contains corrections to proposed regulations (REG–103823–99, 2002–27 I.R.B. 44) under section 167 of the Code that relate to deductions available to taxpayers using the income forecast method of depreciation.

September 9, 2002 2002–36 I.R.B.