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Part III. Administrative, Procedural, and Miscellaneous

SECTION 7. PROCESSING OF APPLICATION

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

.01 Service Discretion .02 Applicability of Rev. Proc. 2002–1, Rev. Proc. 2002–4, and Any Successor Revenue Procedures

.03 Incomplete Application - 21 Day Rule

.04 Conference in the National Office .05 Letter Ruling .06 Effect of Noncompliance .07 Effect on Other Offices of the Ser- vice

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▸Contents — Internal Revenue Bulletin 2002-22

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