SECTION 5. EFFECTIVE DATE
Internal Revenue Bulletin 2002-5 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure applies to automobiles (other than leased automobiles) that are first placed in service dur
ing calendar year 2002, to leased automobiles that are first leased during calendar year 2002, and to employer-provided automobiles first made available to employees for personal use in calendar year 2002.
DRAFTING INFORMATION
The principal author of this revenue procedure is Bernard P. Harvey of the Office of the Associate Chief Counsel (Passthroughs and Special Industries). For further information regarding the depreciation limitations and lessee inclusion amounts in this revenue procedure, contact Mr. Harvey at (202) 622–3110; for further information regarding the maximum automobile value for applying the vehicle cents-per-mile valuation rule, contact Dan E. Boeskin of the Office of the Associate Chief Counsel (Tax Exempt and Government Entities) at (202) 622– 6040 (not toll-free calls).
February 4, 2002 456 2002–5 I.R.B.
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