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Introduction

SECTION 14. INQUIRIES

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

Inquiries regarding this revenue procedure may be addressed to the Commissioner of Internal Revenue, ATTN: CC:CORP:BO2, P.O. Box 7604, Ben Franklin Station, Washington, D.C. 20044.

DRAFTING INFORMATION

The principal authors of this revenue procedure are George R. Johnson and Gerald B. Fleming of the Office of Associate Chief Counsel (Corporate). For further information regarding this revenue procedure, contact Mr. Johnson at (202) 622–7930 or Mr. Fleming at (202) 622– 7770 (not toll-free numbers).

26 CFR 601.204: Changes in accounting periods and methods of accounting. (Also Part I, § 832; 1.832–4; 1.832–5.)

Rev. Proc. 2002–46

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