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Introduction

SECTION 4. SCOPE

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

Except as otherwise provided in published guidance, this revenue procedure applies to any accounting method change imposed by the Service, and to any accounting method issue resolved by the Service on a nonaccounting-methodchange basis.

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

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