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Part III. Administrative, Procedural, and Miscellaneous

SECTION 9. EFFECTIVE DATE

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

This revenue procedure is generally effective for consolidated returns due (including extensions) on or after May 20, 2002. Section 7 of this revenue procedure, however, applies to all letter ruling requests postmarked, or if not mailed, received, after May 20, 2002. Nonetheless, the Service may ask the taxpayer to submit information specified in this revenue procedure for any ruling requests postmarked, or if not mailed, received, before that date.

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▸Contents — Internal Revenue Bulletin 2002-20
Internal Revenue Bulletin 2002-20

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