Abbreviations

The following abbreviations in current use and formerly used will appear in material published in the Bulletin.

A—Individual. Acq.—Acquiescence. B—Individual. BE—Beneficiary. BK—Bank. B.T.A.—Board of Tax Appeals. C—Individual. C.B.—Cumulative Bulletin. CFR—Code of Federal Regulations. CI—City. COOP—Cooperative. Ct.D.—Court Decision. CY—County. D—Decedent. DC—Dummy Corporation. DE—Donee. Del. Order—Delegation Order. DISC—Domestic International Sales Corporation. DR—Donor. E—Estate. EE—Employee.

applies to both A and B, the prior ruling is modified because it corrects a published position. (Compare with amplified and clarified, above).

Obsoleted describes a previously published ruling that is not considered determinative with respect to future transactions. This term is most commonly used in a ruling that lists previously published rulings that are obsoleted because of changes in law or regulations. A ruling may also be obsoleted because the substance has been included in regulations subsequently adopted.

Revoked describes situations where the position in the previously published ruling is not correct and the correct position is being stated in the new ruling.

Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings). Thus, the term is used to republish under the 1986 Code and regulations the same position published under the 1939 Code and regulations. The term is also used when it is desired to republish in a single ruling a series of situations, names, etc., that were previously published over a period of time in separate rulings. If the

E.O.—Executive Order. ER—Employer. ERISA—Employee Retirement Income Security Act. EX—Executor. F—Fiduciary. FC—Foreign Country. FICA—Federal Insurance Contributions Act. FISC—Foreign International Sales Company. FPH—Foreign Personal Holding Company. F.R.—Federal Register. FUTA—Federal Unemployment Tax Act. FX—Foreign Corporation. G.C.M.—Chief Counsel’s Memorandum. GE—Grantee. GP—General Partner. GR—Grantor. IC—Insurance Company. I.R.B.—Internal Revenue Bulletin. LE—Lessee. LP—Limited Partner. LR—Lessor. M—Minor. Nonacq.—Nonacquiescence. O—Organization. P—Parent Corporation. PHC—Personal Holding Company.

new ruling does more than restate the substance of a prior ruling, a combination of terms is used. For example, modified and superseded describes a situation where the substance of a previously published ruling is being changed in part and is continued without change in part and it is desired to restate the valid portion of the previously published ruling in a new ruling that is self contained. In this case, the previously published ruling is first modified and then, as modified, is superseded.

Supplemented is used in situations in which a list, such as a list of the names of countries, is published in a ruling and that list is expanded by adding further names in subsequent rulings. After the original ruling has been supplemented several times, a new ruling may be published that includes the list in the original ruling and the additions, and supersedes all prior rulings in the series.

Suspended is used in rare situations to show that the previous published rulings will not be applied pending some future action such as the issuance of new or amended regulations, the outcome of cases in litigation, or the outcome of a Service study.

PO—Possession of the U.S. PR—Partner. PRS—Partnership. PTE—Prohibited Transaction Exemption. Pub. L.—Public Law. REIT—Real Estate Investment Trust. Rev. Proc.—Revenue Procedure. Rev. Rul.—Revenue Ruling. S—Subsidiary. S.P.R.—Statements of Procedural Rules. Stat.—Statutes at Large. T—Target Corporation. T.C.—Tax Court. T.D.—Treasury Decision. TFE—Transferee. TFR—Transferor. T.I.R.—Technical Information Release. TP—Taxpayer. TR—Trust. TT—Trustee. U.S.C.—United States Code. X—Corporation. Y—Corporation. Z—Corporation.

December 23, 2002 i 2002–51 I.R.B.

Numerical Finding List ¹

Bulletin 2002–26 through 2002–50

Announcements:

2002–59, 2002–26 I.R.B. 28 2002–60, 2002–26 I.R.B. 28 2002–61, 2002–27 I.R.B. 72 2002–62, 2002–27 I.R.B. 72 2002–63, 2002–27 I.R.B. 72 2002–64, 2002–27 I.R.B. 72 2002–65, 2002–29 I.R.B. 182 2002–66, 2002–29 I.R.B. 183 2002–67, 2002–30 I.R.B. 237 2002–68, 2002–31 I.R.B. 283 2002–69, 2002–31 I.R.B. 283 2002–70, 2002–31 I.R.B. 284 2002–71, 2002–32 I.R.B. 323 2002–72, 2002–32 I.R.B. 323 2002–73, 2002–33 I.R.B. 387 2002–74, 2000–33 I.R.B. 387 2002–75, 2002–34 I.R.B. 416 2002–76, 2002–35 I.R.B. 471 2002–77, 2002–35 I.R.B. 471 2002–78, 2002–36 I.R.B. 514 2002–79, 2002–36 I.R.B. 515 2002–80, 2002–36 I.R.B. 515 2002–81, 2002–37 I.R.B. 533 2002–82, 2002–37 I.R.B. 533 2002–83, 2002–38 I.R.B. 564 2002–84, 2002–37 I.R.B. 533 2002–85, 2002–39 I.R.B. 624 2002–86, 2002–39 I.R.B. 624 2002–87, 2002–39 I.R.B. 624 2002–88, 2002–38 I.R.B. 564 2002–89, 2002–39 I.R.B. 626 2002–90, 2002–40 I.R.B. 684 2002–91, 2002–40 I.R.B. 685 2002–92, 2002–41 I.R.B. 709 2002–93, 2002–41 I.R.B. 709 2002–94, 2002–42 I.R.B. 728 2002–95, 2002–42 I.R.B. 728 2002–96, 2002–43 I.R.B. 756 2002–97, 2002–43 I.R.B. 757 2002–98, 2002–43 I.R.B. 758 2002–99, 2002–43 I.R.B. 758 2002–100, 2002–44 I.R.B. 799 2002–101, 2002–44 I.R.B. 800 2002–102, 2002–44 I.R.B. 802 2002–103, 2002–45 I.R.B. 836 2002–104, 2002–45 I.R.B. 836 2002–105, 2002–46 I.R.B. 872 2002–106, 2002–46 I.R.B. 872 2002–107, 2002–48 I.R.B. 923 2002–108, 2002–49 I.R.B. 952 2002–109, 2002–49 I.R.B. 952 2002–110, 2002–50 I.R.B. 970 2002–111, 2002–50 I.R.B. 971 2002–112, 2002–50 I.R.B. 971

1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2002–1 through 2002–25 is in Internal Revenue Bulletin 2002–26, dated July 1, 2002.

Court Decisions:

2075, 2002–38 I.R.B. 548 2076, 2002–47 I.R.B. 875

Notices:

2002–42, 2002–27 I.R.B. 36 2002–43, 2002–27 I.R.B. 38 2002–44, 2002–27 I.R.B. 39 2002–45, 2002–28, I.R.B. 93 2002–46, 2002–28 I.R.B. 96 2002–47, 2002–28 I.R.B. 97 2002–48, 2002–29 I.R.B. 130 2002–49, 2002–29 I.R.B. 130 2002–50, 2002–28 I.R.B. 98 2002–51, 2002–29 I.R.B. 131 2002–52, 2002–30 I.R.B. 187 2002–53, 2002–30 I.R.B. 187 2002–54, 2002–30 I.R.B. 189 2002–55, 2002–36 I.R.B. 481 2002–56, 2002–32 I.R.B. 319 2002–57, 2002–33 I.R.B. 379 2002–58, 2002–35 I.R.B. 432 2002–59, 2002–36 I.R.B. 481 2002–60, 2002–36 I.R.B. 482 2002–61, 2002–38 I.R.B. 563 2002–62, 2002–39 I.R.B. 574 2002–63, 2002–40 I.R.B. 644 2002–64, 2002–41 I.R.B. 690 2002–65, 2002–41 I.R.B. 690 2002–66, 2002–42 I.R.B. 716 2002–67, 2002–42 I.R.B. 716 2002–68, 2002–43 I.R.B. 730 2002–69, 2002–43 I.R.B. 730 2002–70, 2002–44 I.R.B. 765 2002–71, 2002–45 I.R.B. 830 2002–72, 2002–46 I.R.B. 843 2002–73, 2002–46 I.R.B. 844 2002–74, 2002–47 I.R.B. 884 2002–75, 2002–47 I.R.B. 884 2002–76, 2002–48 I.R.B. 917 2002–78, 2002–48 I.R.B. 919 2002–79, 2002–50 I.R.B. 964

Proposed Regulations:

REG–209116–89, 2002–47 I.R.B. 889 REG–248110–96, 2002–26 I.R.B. 19 REG–251003–96, 2002–49 I.R.B. 935 REG–110311–98, 2002–28 I.R.B. 109 REG–103823–99, 2002–27 I.R.B. 44 REG–103829–99, 2002–27 I.R.B. 59 REG–103735–00, 2002–28 I.R.B. 109 REG–103735–00, 2002–45 I.R.B. 832 REG–103736–00, 2002–45 I.R.B. 834 REG–106457–00, 2002–26 I.R.B. 23 REG–106871–00, 2002–30 I.R.B. 190 REG–106876–00, 2002–34 I.R.B. 392 REG–106879–00, 2002–34 I.R.B. 402 REG–107524–00, 2002–28 I.R.B. 110 REG–112306–00, 2002–44 I.R.B. 767 REG–115285–01, 2002–27 I.R.B. 62 REG–115781–01, 2002–33 I.R.B. 380 REG–116644–01, 2002–31 I.R.B. 268 REG–123345–01, 2002–32 I.R.B. 321

Proposed Regulations—Continued:

REG–126024–01, 2002–27 I.R.B. 64 REG–136311–01, 2002–36 I.R.B. 485 REG–150313–01, 2002–44 I.R.B. 777 REG–164754–01, 2002–30 I.R.B. 212 REG–165868–01, 2002–31 I.R.B. 270 REG–103777–02, 2002–47 I.R.B. 889 REG–106359–02, 2002–34 I.R.B. 405 REG–122564–02, 2002–26 I.R.B. 25 REG–123305–02, 2002–26 I.R.B. 26 REG–124256–02, 2002–33 I.R.B. 383 REG–124667–02, 2002–44 I.R.B. 791 REG–127380–02, 2002–50 I.R.B. 969 REG–131478–02, 2002–47 I.R.B. 892 REG–133254–02, 2002–34 I.R.B. 412 REG–134026–02, 2002–40 I.R.B. 684 REG–141832–02, 2002–48 I.R.B. 921 REG–143321–02, 2002–48 I.R.B. 922

Revenue Procedures:

2002–43, 2002–28 I.R.B. 99 2002–44, 2002–26 I.R.B. 10 2002–45, 2002–27 I.R.B. 40 2002–46, 2002–28 I.R.B. 105 2002–47, 2002–29 I.R.B. 133 2002–48, 2002–37 I.R.B. 531 2002–49, 2002–29 I.R.B. 172 2002–50, 2002–29 I.R.B. 173 2002–51, 2002–29 I.R.B. 175 2002–52, 2002–31 I.R.B. 242 2002–53, 2002–31 I.R.B. 253 2002–54, 2002–35 I.R.B. 432 2002–55, 2002–35 I.R.B. 435 2002–56, 2002–36 I.R.B. 483 2002–57, 2002–39 I.R.B. 575 2002–58, 2002–40 I.R.B. 644 2002–59, 2002–39 I.R.B. 615 2002–60, 2002–40 I.R.B. 645 2002–61, 2002–39 I.R.B. 616 2002–62, 2002–40 I.R.B. 683 2002–63, 2002–41 I.R.B. 691 2002–64, 2002–42 I.R.B. 718 2002–65, 2002–41 I.R.B. 700 2002–66, 2002–42 I.R.B. 725 2002–67, 2002–43 I.R.B. 733 2002–68, 2002–43 I.R.B. 753 2002–69, 2002–45 I.R.B. 831 2002–70, 2002–46 I.R.B. 845 2002–71, 2002–48 I.R.B. 850 2002–72, 2002–49 I.R.B. 931 2002–73, 2002–49 I.R.B. 932

Revenue Rulings:

2002–38, 2002–26 I.R.B. 4 2002–39, 2002–27 I.R.B. 33 2002–40, 2002–27 I.R.B. 30 2002–41, 2002–28 I.R.B. 75 2002–42, 2002–28 I.R.B. 76 2002–43, 2002–28 I.R.B. 85 2002–44, 2002–28 I.R.B. 84 2002–45, 2002–29 I.R.B. 116 2002–46, 2002–29 I.R.B. 117 2002–47, 2002–29 I.R.B. 119 2002–48, 2002–31 I.R.B. 239

2002–51 I.R.B. ii December 23, 2002

Revenue Rulings—Continued:

2002–49, 2002–32 I.R.B. 288 2002–50, 2002–32 I.R.B. 292 2002–51, 2002–33 I.R.B. 327 2002–52, 2002–34 I.R.B. 388 2002–53, 2002–35 I.R.B. 427 2002–54, 2002–37 I.R.B. 527 2002–55, 2002–37 I.R.B. 529 2002–56, 2002–37 I.R.B. 526 2002–57, 2002–37 I.R.B. 526 2002–58, 2002–38 I.R.B. 541 2002–59, 2002–38 I.R.B. 557 2002–60, 2002–40 I.R.B. 641 2002–61, 2002–40 I.R.B. 639 2002–62, 2002–42 I.R.B. 710 2002–63, 2002–45 I.R.B. 803 2002–64, 2002–41 I.R.B. 688 2002–65, 2002–43 I.R.B. 729 2002–66, 2002–45 I.R.B. 812 2002–67, 2002–47 I.R.B. 873 2002–68, 2002–45 I.R.B. 808 2002–69, 2002–44 I.R.B. 760 2002–70, 2002–50 I.R.B. 958 2002–71, 2002–44 I.R.B. 763 2002–72, 2002–44 I.R.B. 759 2002–73, 2002–45 I.R.B. 805 2002–74, 2002–45 I.R.B. 814 2002–75, 2002–45 I.R.B. 812 2002–76, 2002–46 I.R.B. 840 2002–77, 2002–45 I.R.B. 806 2002–78, 2002–48 I.R.B. 915 2002–79, 2002–48 I.R.B. 908 2002–80, 2002–49 I.R.B. 925 2002–81, 2002–49 I.R.B. 928 2002–83, 2002–49 I.R.B. 927 2002–84, 2002–50 I.R.B. 953

Social Security Contribution and Benefit Base; Domestic Employee Coverage Threshold:

2002–46, I.R.B. 871

Treasury Decisions:

8997, 2002–26 I.R.B. 6 8998, 2002–26 I.R.B. 1 8999, 2002–28 I.R.B. 78 9000, 2002–28 I.R.B. 87 9001, 2002–29 I.R.B. 128 9002, 2002–29 I.R.B. 120 9003, 2002–32 I.R.B. 294 9004, 2002–33 I.R.B. 331 9005, 2002–32 I.R.B. 290 9006, 2002–32 I.R.B. 315 9007, 2002–33 I.R.B. 349 9008, 2002–33 I.R.B. 335 9009, 2002–33 I.R.B. 328 9010, 2002–33 I.R.B. 341 9011, 2002–33 I.R.B. 356 9012, 2002–34 I.R.B. 389 9013, 2002–38 I.R.B. 542 9014, 2002–35 I.R.B. 429 9015, 2002–40 I.R.B. 642 9016, 2002–40 I.R.B. 628 9017, 2002–45 I.R.B. 815 9018, 2002–45 I.R.B. 823 9019, 2002–47 I.R.B. 874 9020, 2002–48 I.R.B. 907 9022, 2002–48 I.R.B. 909

Treasury Decisions—Continued:

9023, 2002–50 I.R.B. 955

December 23, 2002 iii 2002–51 I.R.B.

Finding List of Current Actions on Previously Published Items ¹

Bulletin 2002–26 through 2002–50

Announcements:

98–99 Superseded by Rev. Proc. 2002–44, 2002–26 I.R.B. 10

2000–4 Modified by Ann. 2002–60, 2002–26 I.R.B. 28

2001–9 Superseded by Rev. Proc. 2002–44, 2002–26 I.R.B. 10

Notices:

89–25 Modified by Rev. Rul. 2002–62, 2002–42 I.R.B. 710

97–26 Modified and superseded by Notice 2002–62, 2002–39 I.R.B. 574

2001–6 Superseded by Notice 2002–63, 2002–40 I.R.B. 644

2001–37 Modified by Rev. Proc. 2002–73, 2002–49 I.R.B. 932

2001–62 Modified and superseded by Notice 2002–62, 2002–39 I.R.B. 574

2002–92 Corrected by Ann. 2002–103, 2002–45 I.R.B. 836

Proposed Regulations:

EE–79–89 Withdrawn by REG–209116–89, 2002–47 I.R.B. 889

REG–208280–86 Withdrawn by REG–136311–01, 2002–36 I.R.B. 485

REG–209114–90 Corrected by Ann. 2002–65, 2002–29 I.R.B. 182

REG–209813–96 Withdrawn by REG–106871–00, 2002–30 I.R.B. 190

REG–103823–99 Corrected by Ann. 2002–67, 2002–30 I.R.B. 237 Ann. 2002–79, 2002–36 I.R.B. 515

REG–103829–99 Corrected by Ann. 2002–82, 2002–37 I.R.B. 533 Ann. 2002–95, 2002–42 I.R.B. 728

Proposed Regulations—Continued:

REG–105885–99 Corrected by Ann. 2002–67, 2002–30 I.R.B. 237

REG–105369–00 Clarified by Notice 2002–52, 2002–30 I.R.B. 187 Corrected by Ann. 2002–67, 2002–30 I.R.B. 237

REG–106879–00 Corrected by Ann. 2002–100, 2002–44 I.R.B. 799

REG–118861–00 Corrected by Ann. 2002–67, 2002–30 I.R.B. 237

REG–126100–00 Withdrawn by REG–133254–02, 2002–34 I.R.B. 412

REG–136193–01 Corrected by Ann. 2002–67, 2002–30 I.R.B. 237

REG–136311–01 Corrected by Ann. 2002–94, 2002–42 I.R.B. 728 Ann. 2002–102, 2002–44 I.R.B. 802

REG–161424–01 Corrected by Ann. 2002–67, 2002–30 I.R.B. 237

REG–165706–01 Corrected by Ann. 2002–67, 2002–30 I.R.B. 237

REG–165868–01 Corrected by Ann. 2002–93, 2002–41 I.R.B. 709

REG–102740–02 Corrected by Ann. 2002–67, 2002–30 I.R.B. 237

REG–106359–02 Corrected by Ann. 2002–81, 2002–37 I.R.B. 533

REG–108697–02 Corrected by Ann. 2002–84, 2002–37 I.R.B. 533

REG–123305–02 Corrected by Ann. 2002–69, 2002–31 I.R.B. 283

REG–143321–02 Corrected by Ann. 2002–111, 2002–50 I.R.B. 971

Revenue Procedures:

66–50 Modified, amplified, and superseded by Notice 2002–75, 2002–47 I.R.B. 884

71–21 Modified and superseded by Notice 2002–79, 2002–50 I.R.B. 964

Revenue Procedures—Continued:

81–40 Modified and superseded by Notice 2002–75, 2002–47 I.R.B. 884

88–10 Superseded by Rev. Proc. 2002–48, 2002–37 I.R.B. 531

91–23 Modified and superseded by Rev. Proc. 2002–52, 2002–31 I.R.B. 242

91–26 Modified and superseded by Rev. Proc. 2002–52, 2002–31 I.R.B. 242

95–18 Superseded by Rev. Proc. 2002–51, 2002–29 I.R.B. 175

96–13 Modified and superseded by Rev. Proc. 2002–52, 2002–31 I.R.B. 242

96–14 Modified and superseded by Rev. Proc. 2002–52, 2002–31 I.R.B. 242

96–53 Amplified by Rev. Proc. 2002–52, 2002–31 I.R.B. 242

2002–20 Modified by Rev. Proc. 2002–73, 2002–49 I.R.B. 932

2001–12 Obsoleted by T.D. 9004, 2002–33 I.R.B. 331

2001–15 Superseded by Rev. Proc. 2002–64, 2002–42 I.R.B. 718

2001–17 Modified and superseded by Rev. Proc. 2002–47, 2002–29 I.R.B. 133

2001–26 Superseded by Rev. Proc. 2002–53, 2002–31 I.R.B. 253

2001–45 Superseded by Rev. Proc. 2002–60, 2002–40 I.R.B. 645

2001–46 Modified and amplified by Rev. Proc. 2002–65, 2002–41 I.R.B. 700

2001–47 Superseded by Rev. Proc. 2002–63, 2002–41 I.R.B. 691

2001–50 Superseded by Rev. Proc. 2002–57, 2002–39 I.R.B. 575

2001–52 Updated by Rev. Proc. 2002–66, 2002–42 I.R.B. 725

1 A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2002–1 through 2002–25 is in Internal Revenue Bulletin 2002–26, dated July 1, 2002.

2002–51 I.R.B. iv December 23, 2002

Revenue Procedures—Continued:

2001–53 Superseded by Rev. Proc. 2002–71, 2002–46 I.R.B. 850

2001–54 Superseded by Rev. Proc. 2002–61, 2002–39 I.R.B. 616

2002–6 Modified by Rev. Proc. 2002–73, 2002–49 I.R.B. 932

2002–9 Modified and amplified by Rev. Proc. 2002–46, 2002–28 I.R.B. 105 Rev. Proc. 2002–65, 2002–41 I.R.B. 700 Rev. Rul. 2002–73, 2002–45 I.R.B. 805 Amplified, clarified, and modified by Rev. Proc. 2002–54, 2002–35 I.R.B. 432

2002–13 Modified by Rev. Proc. 2002–45, 2002–27 I.R.B. 40

2002–15 Modified and superseded by Rev. Proc. 2002–59, 2002-39 I.R.B. 615

2002–16 Modified and superseded by Rev. Proc. 2002–68, 2002–43 I.R.B. 753

2002–19 Amplified and clarified by Rev. Proc. 2002–54, 2002–35 I.R.B. 432

2002–35 Modified by Rev. Proc. 2002–73, 2002–49 I.R.B. 932

2002–37 Clarified and modified by Notice 2002–72, 2002–46 I.R.B. 843

2002–38 Clarified and modified by Notice 2002–72, 2002–46 I.R.B. 843

2002–39 Clarified and modified by Notice 2002–72, 2002–46 I.R.B. 843

2002–67 Modified by Ann. 2002–110, 2002–50 I.R.B. 970

Revenue Rulings:

54–571 Obsoleted by T.D. 9010, 2002–33 I.R.B. 341

55–534 Distinguished by Rev. Rul. 2002–60, 2002–40 I.R.B. 641

55–606 Obsoleted by T.D. 9010, 2002–33 I.R.B. 341

59–328 Obsoleted by T.D. 9010, 2002–33 I.R.B. 341

Revenue Rulings—Continued:

64–36 Obsoleted by T.D. 9010, 2002–33 I.R.B. 341

65–129 Obsoleted by T.D. 9010, 2002–33 I.R.B. 341

67–197 Obsoleted by T.D. 9010, 2002–33 I.R.B. 341

69–259 Modified and superseded by Rev. Rul. 2002–50, 2002–32 I.R.B. 292

69–595 Obsoleted in part by T.D. 9010, 2002–33 I.R.B. 341

70–608 Obsoleted in part by T.D. 9010, 2002–33 I.R.B. 341

73–232 Obsoleted by T.D. 9010, 2002–33 I.R.B. 341

76–225 Revoked by REG–115781–01, 2002–33 I.R.B. 380

77–53 Obsoleted by T.D. 9010, 2002–33 I.R.B. 341

85–50 Obsoleted by T.D. 2002–33 I.R.B. 341

92–17 Amplified by Rev. Rul. 2002–49, 2002–32 I.R.B. 288

92–75 Clarified by Rev. Proc. 2002–52, 2002–31 I.R.B. 242

93–70 Obsoleted by T.D. 9010, 2002–33 I.R.B. 341

94–76 Amplified by Rev. Rul. 2002–42, 2002–28 I.R.B. 76

99–14 Modified and superseded by Rev. Rul. 2002–69 2002–44 I.R.B. 760

2001–62 Modified by Rev. Proc. 2002–73, 2002–49 I.R.B. 932

2001–64 Supplemented and superseded by Rev. Rul. 2002–78, 2002–48 I.R.B. 915

2001–65 Supplemented and superseded by Rev. Rul. 2002–79, 2002–48 I.R.B. 908

Revenue Rulings—Continued:

2002–3 Amplified by Rev. Rul. 2002–80, 2002–49 I.R.B. 925

2002–27 Modified by Rev. Proc. 2002–73, 2002–49 I.R.B. 932

2002–46 Modified by Rev. Rul. 2002–73, 2002–45 I.R.B. 805

Treasury Decisions:

8869 Corrected by Ann. 2002–106, 2002–46 I.R.B. 872

8925 Corrected by Ann. 2002–89, 2002–39 I.R.B. 626

8997 Corrected by Ann. 2002–68, 2002–31 I.R.B. 283

8999 Corrected by Ann. 2002–71, 2002–32 I.R.B. 323

9013 Corrected by Ann. 2002–83, 2002–38 I.R.B. 564

9016 Corrected by Ann. 2002–112, 2002–50 I.R.B. 971

December 23, 2002 v ���������������������������������������� 496-919/60062 2002–51 I.R.B.