Part III. Administrative, Procedural, and Miscellaneous

SECTION 6. EFFECTIVE DATE

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

This revenue procedure is effective for qualified property, Liberty Zone property, and Liberty Zone leasehold improvement property placed in service after September 10, 2001.

DRAFTING INFORMATION

The principal authors of this revenue procedure are Douglas Kim and Kathleen Reed of the Office of Associate Chief Counsel (Passthroughs and Special Industries). For further information regarding this revenue procedure, contact Mr. Kim at (202) 622–3110 (not a toll-free call).

2002–20 I.R.B. 966 May 20, 2002

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▸Contents — Internal Revenue Bulletin 2002-20

Internal Revenue Bulletin 2002-20

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