EXEMPT ORGANIZATIONS— Cont.
Internal Revenue Bulletin 2002-40 · 2026-10-03 edition · updated 2026-10-04 · United States
W–2 and W–3, general rules and
specifications (RP 53) 31, 253 W–2c and W–3c, general rules and
Practice before the Internal Revenue Ser vice (TD 9011) 33, 356 Prohibited transactions, excise tax com
putation (RR 43) 28, 85 Proposed Regulations:
specifications (RP 51) 29, 175 Taxpayer identification numbers, backup
Tax-exempt electric cooperatives, pro pane distribution and sale (RR 54) 37, 527 Treatment of subsidiary income under the
85 percent member income test (RR 55) 37, 529
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