SECTION 5. DRAFTING INFORMATION
Internal Revenue Bulletin 2002-46 · 2026-10-03 edition · updated 2026-10-04 · United States
2002–46 I.R.B. 845 November 18, 2002
.05 The amounts in § 221(b)(2)(B) used to determine the availability of a deduction for interest paid on qualified education loans are adjusted for inflation. (Section 3.18). .06 The tax on domestic segments of taxable air transportation in § 4261(b) is adjusted for inflation. (Section 3.26).
.07 The excise tax on luxury automobiles imposed by §§ 4001 and 4003 terminates effective December 31, 2002, in accordance with § 4001(g) and is no longer included in this revenue procedure.
SECTION 3. 2003 ADJUSTED ITEMS
.01 Tax Rate Tables. For taxable years beginning in 2003, the tax rate tables under § 1 are as follows:
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