a-02-13.pdf

us-irs-announcements-a-02-13a-02-13.pdfGuidance

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Preserve advance releases and the authoritative Internal Revenue Bulletin rendition; directory timestamps are file-publication metadata, not legal effective dates. HTML bulletins begin June 2003; earlier available issues require full PDF parsing.

This collection currently includes the publisher’s available advance-release directory. Historical bulletin renditions are discovered separately; an advance-release record alone does not certify the collection archive complete.

# Part IV - Items of General Interest

## Announcement 2002-13

Rev. Rul. 2002-2, which set forth the applicable federal rates and various other
rates for January 2002, incorrectly labeled table 6 "Rate Under Section 7520 for
January 2002". The title should read, "Deemed Rate for Transfers to New Pooled
Income Funds During 2002".

The principal author of this announcement is Pat Monahan of the Office of Chief
Counsel (Financial Institutions and Products). For further information regarding this
announcement contact Ms. Monahan at (202) 622-4431 (not a toll-free call).

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