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Bulletin No. 2002–20 May 20, 2002

EXEMPT ORGANIZATIONS

Internal Revenue Bulletin 2002-20 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 2002–28, page 941. Private foundation transfer of assets; notification, filing, and other implications . This ruling addresses a private foundation’s responsibilities relating to sections 507 and 4940 through 4945 of the Code and its tax return filing obligations in sections 6033 and 6043 when it transfers all of its assets to one or more effectively controlled private foundations.

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▸Contents — Internal Revenue Bulletin 2002-20

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