Skip to content
ChatProjectCodes

Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2002-28 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides instructions for all communications relating to the determination of a substitute agent to act on behalf of a consolidated group pursuant to §1.1502–77(d) or § 1.1502–77A(d) of the Income Tax Regulations. This revenue procedure is the exclusive procedure under §§ 1.1502– 77(d) and 1.1502–77A(d) for submitting the communications identified in section 3 of this revenue procedure. This revenue procedure also provides for the automatic approval of requests by a terminating common parent to designate its qualifying successor as substitute agent.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2002-28
Internal Revenue Bulletin 2002-28

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.