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Article XVIII(7), which was added to the (“RRSP”) by providing that such a U.S.

SECTION 7. EFFECTIVE DATE

Internal Revenue Bulletin 2002-15 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective for taxable years ending on or after December 31, 2001. For taxable years ending before such date and beginning on or after January 1, 1996, taxpayers may elect to apply either this revenue procedure or Revenue Procedure 89–45.

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▸Contents — Internal Revenue Bulletin 2002-15
Internal Revenue Bulletin 2002-15

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