September 2002 Plain Language Regulations
Designated IRS Officer or Employee
Designated IRS Officer or Employee Under Section 7602(a)(2) of the IRC; This proposed regulation is cross referenced to final regulations (TD 9015), and proposes to amend Treasury Reg. Section 301.7602-1 to include Chief Counsel attorneys with the group of persons who many be designated to take summoned testimony under oath and receive summoned records. REG-134026-02. Published September 10, 2002.
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Guidance on Mixed Use Output Facilities
This advance notice of proposed rulemaking provides guidance to issuers of tax-exempt bonds by describing rules the Internal Revenue Service and Treasury Department expect to propose in a notice of proposed rulemaking. This advance notice provides guidance regarding tax-exempt bonds that are issued for the government use portion of an output facility when that facility is used for both a government use and private business use. REG-142599-02. Published September 23, 2002.
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Obligations of States and Political Subdivisions
These final regulations provide guidance to issuers of tax-exempt bonds regarding output facilities and amend the proposed regulations that were issued on January 18, 2001.These regulations provide guidance to issuers of tax-exempt bonds in the application of the private business tests to output facilities. These regulations also provide guidance to issuers of tax-exempt bonds in the application of the special $15 million limitation for output facilities. TD 9016. Published September 23, 2002
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Designated IRS Officer or Employee
Designated IRS Officer or Employee Under Section 7602(a)(2) of the IRC; This final regulation amends Treasury Reg. Section 301.7602-1 to include Chief Counsel attorneys within the group of persons who may be designated to take summoned testimony under oath and receive summoned records. TD 9015. Published September 10, 2002.
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