SECTION 3. INQUIRIES
Internal Revenue Bulletin 2002-14 · 2026-10-03 edition · updated 2026-10-04 · United States
Date of Departure Country On or After Albania August 14, 1998 Democratic Republic of the Congo August 5, 1998 Eritrea June 5, 1998 Guinea-Bissau June 10, 1998 Indonesia May 15, 1998 Pakistan August 16, 1998 Sierra Leone December 23, 1998 Serbia-Montenegro October 11, 1998
Date of Departure Country On or After Eritrea February 12, 1999
Ethiopia February 12, 1999
Serbia-Montenegro March 20, 1999
Date of Departure
Country On or After
Eritrea May 19, 2000
§ 1031(a)(1) of the Internal Revenue Code and whether arrangements where taxpayers acquire undivided fractional interests in real property constitute separate entities for federal tax purposes under § 7701. This revenue procedure also modifies Rev. Proc. 2002–3 (2002–1 I.R.B. 117) by removing these issues from the list of subjects on which the Service will not rule. Requests for advance rulings described in Rev. Proc. 2000–46 that are not covered by this revenue procedure, such as rulings concerning mineral property, will be considered under procedures set forth in Rev. Proc. 2002–1 (2002–1 I.R.B. 1) (or its successor).
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