Bulletin No. 2002–19 May 13, 2002
ADMINISTRATIVE
Internal Revenue Bulletin 2002-19 · 2026-10-03 edition · updated 2026-10-04 · United States
Rev. Proc. 2002–31, page 916. For purposes of section 1.148–10(a)(4) of the regulations, this procedure sets forth a safe harbor under which an issue of tax or revenue anticipation bonds will not be treated as outstanding longer than is reasonably necessary to accomplish the governmental purposes of the bonds. This procedure applies to bonds sold after May 13, 2002.
Announcement 2002–52, page 919. This announcement updates information concerning the filing of Form 8851, Summary of Archer MSAs . This information is general in nature and does not affect the current filing instructions for Form 8851 found in Rev. Proc. 2001–31 (2001–1 C.B. 1170).
May 13, 2002 2002–19 I.R.B.
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