SECTION 14. EFFECT ON OTHER

DOCUMENTS

2002–3 I.R.B. 346 January 22, 2002

accounting under section 5A.01 of the APPENDIX of this revenue procedure, Timothy Sebastian of the Office of Associate Chief Counsel (Financial Institutions and Products) at (202) 622–3920; (11) for changes in methods of accounting under section 5A.02 of the APPENDIX of this revenue procedure, Leo F. Nolan II of the Office of Associate Chief Counsel (Income Tax and Accounting) at (202) 622–4970; (12) for changes in methods of accounting under sections 9.04, 10.06, and 10.07 of the APPENDIX of this revenue procedure, Jeffery G. Mitchell or Leo F. Nolan II of the Office of Associate Chief Counsel (Income Tax and Accounting) at (202) 622–4930; (13) for changes in methods of accounting under section 11 of the APPENDIX of this revenue procedure, Craig R. Wojay of the Office of Associate Chief Counsel (Financial Institutions and Products) at (202) 622–3920 (not a toll-free call); (14) for changes in method of accounting under section 11B of the APPENDIX of this revenue procedure, Milton Cahn of the Office of the Associate Chief Counsel (International) at (202) 622–3870; (15) for changes in methods of accounting under section 13.02 of the APPENDIX of this revenue procedure, William E. Blanchard or Marsha A. Sabin of the Office of the Associate Chief Counsel (Financial Institutions and Products) at (202) 622– 3950; and for all other sections, Mr. Anderson at (202) 622–4930.

APPENDIX CHANGES IN METHODS OF ACCOUNTING TO WHICH THIS REVENUE PROCEDURE APPLIES