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Directory Results for Announcement 2002-103 - Request for Comments Regarding Application for Recognition of Exemption Under Section 501(c)(3) of the Code. This announcement corrects Announcement 2002-92, 2002-41 I.R.B. 709, by amending the e-mail address to to Announcement 2002-108 - Separate Reporting of Nonstatutory Stock Option Income in Box 12 of the W-2, Using Code V, Mandatory for Year 2003. This document provides notice that the reporting of compensation resulting from