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Part I. — 1986 Code.

SECTION 6. EFFECTIVE DATE

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

This revenue procedure is effective immediately.

DRAFTING INFORMATION

The principal author of this revenue procedure is Susan D. Ruth of Tax Exempt Bonds, Outreach Planning and Review, Tax Exempt/Government Entities (TE/GE). For further information regarding this revenue procedure, contact Ms. Ruth at (202) 283– 9792 (not a toll-free call).

2002–37 I.R.B. 532 September 16, 2002

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▸Contents — Internal Revenue Bulletin 2002-37

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