Rev. Proc. 2002-57, page 575.

General rules and specifications for private printing of sub- stitute forms. This procedure provides requirements for reproducing paper substitutes and for furnishing substitute recipient statements for Forms 1096, 1098, 1099, 5498, W-2G, and 1042–S. It will be reproduced as the next revision of Publication 1179. Rev. Proc. 2001–50 superseded.

Rev. Proc. 2002–59, page 615. This document provides guidance under section 7701 of the Code for a newly formed entity that requests relief for a late initial classification election filed by the due date of the entity’s first federal tax return (excluding extensions). Rev. Proc. 2002–15 modified and superseded.

Finding Lists begin on page ii.