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Part I. — 1986 Code.

SECTION 1. PURPOSE

Internal Revenue Bulletin 2002-39 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides guidance under § 7701 of the Internal Revenue Code for an entity newly formed under local law that requests relief for a late initial classification election filed by the due date of the entity’s first federal tax return (excluding extensions).

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▸Contents — Internal Revenue Bulletin 2002-39
Internal Revenue Bulletin 2002-39

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