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Introduction

SECTION 4. SAFE HARBOR

Internal Revenue Bulletin 2002-19 · 2026-10-03 edition · updated 2026-10-04 · United States

For purposes of § 1.148–10(a)(4), an issue of tax or revenue anticipation bonds within the scope of this revenue procedure will not be treated as outstanding longer than is reasonably necessary to accomplish the governmental purposes of those bonds if the final maturity date of

May 13, 2002 917 2002–19 I.R.B.

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▸Contents — Internal Revenue Bulletin 2002-19

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