Bulletin No. 2002–42 October 21, 2002
Internal Revenue Bulletin 2002-42 · 2026-10-03 edition · updated 2026-10-04 · United States
EXEMPT ORGANIZATIONS
Rev. Proc. 2002–64, page 717. This procedure provides a modified and supplemented list of Indian tribal governments that are to be treated similarly to states for specified purposes under the Internal Revenue Code. This list has been coordinated with the list of recognized tribes published by the Department of Interior, Bureau of Indian Affairs. Rev. Proc. 2001–15 superseded.
EXCISE TAX
Announcement 2002–95, page 727. This document contains a notice of public hearing scheduled for February 27, 2003, on proposed regulations (REG–103829– 99, 2002–27 I.R.B. 59) relating to the definition of a highway vehicle for purposes of various excise taxes.
ADMINISTRATIVE
Notice 2002–66, page 715. This notice extends through the end of calendar year 2002 the transitional documentation and reporting relief for foreign partnerships, Qualified Intermediaries (QIs), and U.S. withholding agents specified in Notice 2001–4.
Rev. Proc. 2002–66, page 724. Penalties; substantial understatement. Guidance is provided concerning when information shown on a return in accordance with the applicable forms and instructions will be adequate disclosure for purposes of reducing an understatement of income tax under section 6662(d) of the Code. Rev. Proc. 2001–52 updated.
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