EXCISE TAX — Internal Revenue Bulletin 2002-48

Air transportation, mileage awards:

Sales of frequent flyer miles (Notice

chaser as supplies for vessels or aircraft (RR 50) 32, 292

Form:

employment taxes (Notice 47) 28, 97 Substitute Forms:

W–2 and W–3, general rules and

specifications (RP 53) 31, 253 W–2c and W–3c, general rules and

106457–00) 26, 23 Golden parachute payments:

990, request for comments on possible changes (Ann 87) 39, 624 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, request for comments (Ann 92) 41, 709 ; correction (Ann 103) 45, 836 Indian tribal governments treated as

states, list (RP 64) 42, 717

specifications (RP 51) 29, 175 Taxpayer identification numbers, backup

withholding, waiver of information reporting penalties (REG–116644–01) 31, 268

Excess payments (Ann 65) 29, 181 Valuation of options (RP 45) 27, 40 Highway vehicle, definition (REG–

103829–99) 27, 59; correction (Ann 82) 37, 533 Practice before the Internal Revenue Ser vice (TD 9011) 33, 356 Prohibited transactions, excise tax com

putation (RR 43) 28, 85

2002–48 I.R.B. vii December 2, 2002