Rev. Proc. 2002-36, 2002-1 C.B. 993.

January 3, 2023 106 Bulletin No. 2023–1

451 Treatment of gift cards issued to customers in exchange for returned merchandise

451 Safe harbor for certain minors’ trusts established under the Indian Gaming Regulatory Act (U.S.C. §§ 2701-2721)

461 Safe harbor method for payroll tax liabilities for compensation

471 Estimating inventory shrinkage

471 Valuation of automobile dealer vehicle parts inventory

471 Valuation of remanufactured cores

471 Valuation of heavy equipment dealer parts inventory

471 Rolling-average method of accounting for inventories

475 Eligible positions

584(a) Qualification of a proposed common trust fund plan

642(c)(5) Qualification of trusts as pooled income funds

664 Charitable remainder trusts

664(d)(1) Qualification of trusts as charitable remainder annuity trusts

664(d)(2) and (3) Qualification of trusts as charitable remainder unitrusts