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Introduction

SECTION 9. PAPERWORK

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

REDUCTION ACT

The collections of information contained in this revenue procedure have been reviewed and approved by the Office of Management and Budget in accordance with the Paperwork Reduction Act (44 U.S.C. § 3507) under control number 1545–1522.

An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information

January 7, 2002 126 2002–1 I.R.B.

26 CFR 601.201: Rulings and determination letters.

Rev. Proc. 2002–4

TABLE OF CONTENTS

.01 In general

.02 Letter ruling

.03 Closing agreement

.04 Determination letter

.05 Opinion letter

.06 Information letter

.07 Revenue ruling

.08 Oral guidance

(1) No oral rulings, and no written rulings in response to oral requests

(2) Discussion possible on substantive issues

.09 Nonbank trustee requests

.01 Determination letters

.02 Master and prototype plans

.03 Closing agreement program for defined contribution plans that purchased GICs or GACs

.04 Employee Plans Compliance Resolution System

.05 Chief Counsel

.06 Alcohol, tobacco, and firearms taxes

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▸Contents — Internal Revenue Bulletin 2002-1
Internal Revenue Bulletin 2002-1

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