INCOME TAX

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.

Notice 2002–67, page 715. Gain or loss; payments to peanut quota holders. Information is provided, in a question and answer format, to holders of peanut quotas regarding the tax treatment of federal payments made under section 1309 of the Farm Security and Rural Investment Act of 2002.

Announcement 2002–94, page 727. This document contains corrections to proposed regulations (REG–136311–01, 2002–36 I.R.B. 485) that explain when a foreign corporation engaged in the international operation of ships or aircraft may exclude its U.S. source income from gross income for U.S. federal income tax purposes.

EMPLOYEE PLANS

Rev. Rul. 2002–62, page 710. Substantially equal periodic payments; premature distri- butions. This ruling provides that a change to the required minimum distribution method of calculating substantially equal periodic payments within the meaning of section 72(t)(2)(A)(iv) of the Code will not generate additional income tax under section 72(t)(1). Notice 89–25 modified.

Finding Lists begin on page ii.