Bulletin No. 2002–36 September 9, 2002
EMPLOYMENT TAX
Internal Revenue Bulletin 2002-36 · 2026-10-03 edition · updated 2026-10-04 · United States
Notice 2002–55, page 481. Under Rev. Proc. 2002–41, certain employers in the pipeline construction industry may use an optional expense substantiation rule for certain employee business expenses. The Rev. Proc. is effective for reimbursements paid on or after January 1, 2003. In response to employer comments, this notice provides that these employers may elect to implement the provisions of Rev. Proc. 2002–41 as of the date this notice is published in the Internal Revenue Bulletin.
(Continued on the next page) Announcements of Disbarments and Suspensions begin on page 518. Finding Lists begin on page ii.
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