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SECTION 4. EFFECTIVE DATE

Internal Revenue Bulletin 2001-52 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 General Rule . Except as provided in section 4.02, this revenue procedure applies to tax years beginning in 2002.

.02 Calendar Year Rule . This revenue procedure applies to transactions or events occurring in calendar year 2002 for purposes of section 3.16 (funeral trusts), section 3.17 (expatriation to avoid tax), section 3.18 (valuation of qualified real property in decedent’s gross estate), section 3.19 (annual exclusion for gifts), section 3.20 (generation-skipping transfer

December 26, 2001 628 2001–52 I.R.B.

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▸Contents — Internal Revenue Bulletin 2001-52
Internal Revenue Bulletin 2001-52

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