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Introduction

SECTION 3. SCOPE

Internal Revenue Bulletin 2002-13 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to any taxpayer that is engaged in the trade or business of selling vehicle parts at retail and that is authorized under an agreement with one or more vehicle manufacturers or distributors to sell new automobiles or new light, medium, or heavy-duty trucks (“automobile dealer”).

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▸Contents — Internal Revenue Bulletin 2002-13
Internal Revenue Bulletin 2002-13

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