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Introduction

SECTION 9. EFFECTIVE DATE

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

This revenue procedure is effective on May 13, 2002.

DRAFTING INFORMATION

The principal author of this revenue procedure is Jeanne Royal Singley of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding this revenue procedure, please contact the Employee Plans taxpayer assistance telephone service at 1–877–829–5500 (a toll-free number), between the hours of 8:00 a.m. and 6:30 p.m. Eastern time, Monday through Friday. Ms. Singley may be reached at 1–202–283–9888 (not a toll-free number).

26 CFR 1.148–10: Anti-abuse rules and Authority of Commissioner. (Also Part I, §§ 103, 148, 1.148–1, 148–2, 148–6)

Rev. Proc. 2002–31

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▸Contents — Internal Revenue Bulletin 2002-19
Internal Revenue Bulletin 2002-19

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