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SECTION 4. CERTAIN

Internal Revenue Bulletin 2002-35 · 2026-10-03 edition · updated 2026-10-04 · United States

APPLICATIONS FILED UNDER PREDECESSORS OF REV. PROC. 2002–9

An original application and/or a copy of an application to change a method of accounting under Rev. Proc. 99–49, 1999–2 C.B. 725, superseded by Rev. Proc. 2002–9, or any other predecessor of Rev. Proc. 2002–9, for a taxable year ending on or after December 31, 2001 will be treated as an application and/or copy filed under Rev. Proc. 2002–9 for purposes of the transition rules set forth in section 4.04(1) of Rev. Proc. 2002–19.

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▸Contents — Internal Revenue Bulletin 2002-35
Internal Revenue Bulletin 2002-35

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