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Introduction

SECTION 1. PURPOSE

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

This revenue procedure provides guidance under § 7701 of the Internal Revenue 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.

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▸Contents — Internal Revenue Bulletin 2002-6
Internal Revenue Bulletin 2002-6

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