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Internal Revenue Bulletin 2002-6 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 2002–15, page 490. This procedure provides guidance under section 7701 of the Code for a newly formed entity that requests relief for a late initial classification election filed within 6 months of the due date of the initial election.

February 11, 2002 2002–6 I.R.B.

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▸Contents — Internal Revenue Bulletin 2002-6

Internal Revenue Bulletin 2002-6

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