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Index January 2002 through December 2002 SUBJECT ISSUE PAGE Accountable plan credit card receipts as substantiation 9/21/02 7 equipment allowances 6/21/02 2 per diem rates, substantiation 10/21/02 1 simplified heavy equipment reimbursements, pipeline industry 6/21/02 3 simplified heavy equipment reimbursements, acclerated start 10/7/02 8 Adoption expenses credit for unreimbursed expenses 4/7/02 1 exclusion for special needs adoptions 6/21/02 1 income exclusion, credit limits, ...