Skip to content
ChatProjectCodes

Introduction

SECTION 17. WHAT

Internal Revenue Bulletin 2002-1 · 2026-10-03 edition · updated 2026-10-04 · United States

SIGNIFICANT CHANGES HAVE BEEN MADE TO REV. PROC. 2001–1?

.01 Section 1 is amended to reflect the current descriptions of the LMSB and SB/SE divisions.

.02 Section 5.05 has been amended to provide that, in limited circumstances, the national office will consider a request for an estate tax letter ruling after the return has been filed but before it has been examined.

.03 Section 7.04 has been amended to provide that the Service will not rule on frivolous issues.

.04 Section 8.03(1)(b) is amended to reflect the current operating hours of the courier’s desk.

.05 Section 8.03(2)(b) is amended to reflect the change in procedure for W&I taxpayers requesting determination letters.

.06 Section 9 is updated to reflect the revenue procedures and notices effective on December 31, 2001.

Sec. 17.06 2002–1 I.R.B 61 January 7, 2002

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2002-1
Internal Revenue Bulletin 2002-1

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.