Article XVIII(7), which was added to the (“RRSP”) by providing that such a U.S.
SECTION 1. PURPOSE
Internal Revenue Bulletin 2002-15 · 2026-10-03 edition · updated 2026-10-04 · United States
The purpose of this revenue procedure is to update and restate the Internal Revenue Service’s position regarding the application, by the Service, of a partial payment of tax, penalty, and interest for one or more taxable periods. This revenue procedure supersedes Rev. Rul. 73–304 (1973–2 C.B. 42); Rev. Rul. 73–305 (1973–2 C.B. 43); and Rev. Rul. 79–284 (1979–2 C.B. 83).
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