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Introduction

SECTION 6. CHANGE IN METHOD

Internal Revenue Bulletin 2002-3 · 2026-10-03 edition · updated 2026-10-04 · United States

OF ACCOUNTING

.01 Limitations, Terms, and Condi- tions . A change in a taxpayer’s treatment

January 22, 2002 375 2002–3 I.R.B.

DRAFTING INFORMATION

The principal author of this revenue procedure is Angella L. Warren of the

Office of Associate Chief Counsel (Income Tax and Accounting). For further information regarding this revenue procedure, contact Ms. Warren at (202) 622–

4950 (not a toll-free call).

2002–3 I.R.B. 376 January 22, 2002

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▸Contents — Internal Revenue Bulletin 2002-3
Internal Revenue Bulletin 2002-3

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