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INCOME TAX

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

Rev. Rul. 2002–9, page 614. Impact fees. This ruling provides that impact fees incurred by a taxpayer in connection with the construction of a new residential rental building are capitalized costs allocable to the building. Rev. Proc. 2002–9 modified and amplified.

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▸Contents — Internal Revenue Bulletin 2002-10
Internal Revenue Bulletin 2002-10

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