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SECTION 5. MONTHLY CLOSING

Internal Revenue Bulletin 2002-9 · 2026-10-03 edition · updated 2026-10-04 · United States

ELECTION

.01 Manner of Partnership Making the Election . An eligible partnership may make a Monthly Closing Election by filing a statement with the appropriate service center. The statement must be titled “ELECTION UNDER REVENUE PROCEDURE 2002–16,” and must include:

(1) Identification of the partnership by name, address, and EIN, and the name and phone number of a contact person for the partnership;

March 4, 2002 573 2002–9 I.R.B.

todian or manager of the partnership, unless the partner requests that the consent be effective for any other calendar month of 2002.

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▸Contents — Internal Revenue Bulletin 2002-9
Internal Revenue Bulletin 2002-9

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