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Introduction

SECTION 3. SCOPE

Internal Revenue Bulletin 2002-21 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to taxpayers who purchase motor vehicles subject to leases in connection with which a lessee has made a CCR payment, as defined in section 4.01 of this revenue procedure, to the dealer/lessor of the vehicle at the inception of the lease.

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▸Contents — Internal Revenue Bulletin 2002-21
Internal Revenue Bulletin 2002-21

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