SECTION 11. APPLICABILITY OF
Internal Revenue Bulletin 2002-3 · 2026-10-03 edition · updated 2026-10-04 · United States
REV. PROCS. 2001–1 AND 2001–4
Rev. Procs. 2001–1 and 2001–4 (or any successors) are applicable to applications filed under this revenue procedure, unless specifically excluded or overridden by other published guidance (including the special procedures in this document).
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