Part III. Administrative, Procedural, and Miscellaneous

SECTION 6. GENERAL APPLICATION

Internal Revenue Bulletin 2002-22 · 2026-10-03 edition · updated 2026-10-04 · United States

PROCEDURES

.01 What to File

(1) Application (2) Signature requirement (3) Additional information regard-

ing prior applications (4) Additional information for sec-

tion 5.03 (1) and (2) (5) Additional information for sec-

tion 5.03 (3) (6) Additional information for sec-

subject to TEFRA .10 Issue Under Consideration

(1) During an examination (2) Before an area office (3) Before a federal court

tion 5.04 (7) Additional information for sec-

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▸Contents — Internal Revenue Bulletin 2002-22

Internal Revenue Bulletin 2002-22

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