2002 Revenue Regulations No
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IRS ISSUES HOME SALE EXCLUSION RULES
www.treasury.govFor Release: 12/23/02 Release No: IR -2002-142 IRS ISSUES HOME SALE EXCLUSION RULES WASHINGTON – The Internal Revenue Service today issued guidance in the form of bo th final and temporary regulations related to excluding gain on the sale of a principal residence. A 1997 law substituted an exclusion of up to $250,000 ($500,000
Part I Section 170.–Charitable, etc., Contributions and Gifts
www.irs.govRev. Rul. 2002-67 ISSUES (1) For purposes of § 170 of the Internal Revenue Code, may a donor’s transfer of a ... of the Income Tax Regulations; Rev. Rul. 85-184, 1985-2 C.B. 84. Because O and X have established a valid agency relationship under the law of State A, X has the authority to act on O’s behalf according to the terms of
Internal Revenue Service Memorandum
www.irs.gov2001-10, 2001-1 C.B. 272; Rev. Proc. 2002-28, 2002-1 C.B. 815. Under the modified cash method as described in Rev. Proc. 2001-10 andRev. Proc. 2002-28, a reseller may account for merchandise as “inventories” or as “materials and supplies that are not incidental.” See§1.162-3 (a)(1). When a unit of merchandise is sold, the reseller will
Securities Exchange Act of 1934 - SEC.gov | HOME
www.sec.gov18The Internal Revenue Code of 1954 was redesignated as the Internal Revenue Code of 1986 by Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095. Sec. 12 …