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Part I. — 1986 Code.

SECTION 1. PURPOSE

Internal Revenue Bulletin 2002-37 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides guidance to issuers of state or local bonds for requesting an extension of time to file, or for amending, the statement of information required by section 149(e) of the Internal Revenue Code. In general, these statements must be filed on Forms 8038, 8038–G, or 8038–GC.

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▸Contents — Internal Revenue Bulletin 2002-37
Internal Revenue Bulletin 2002-37

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