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Introduction

SECTION 8. DRAFTING

Internal Revenue Bulletin 2002-23 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this revenue procedure is Joe Spires of the Office of the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities), IRS. However, other personnel from the IRS and Treasury Department participated in its development. For further information regarding this revenue procedure, call Mr. Spires at (202) 622– 6040 (not a toll-free number).

June 10, 2002 1102 2002–23 I.R.B.

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