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Introduction

SECTION 9. EFFECTIVE DATE

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

This revenue procedure is effective for taxable years ending on or after December 31, 2001.

DRAFTING INFORMATION

The principal author of this revenue procedure is Joy Ruff of the Office of Associate Chief Counsel (Income Tax and Accounting). For further information regarding this revenue procedure, contact Ms. Ruff at (202) 622–5020 (not a tollfree call).

May 28, 2002 994 2002–21 I.R.B.

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

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