SECTION 1. PURPOSE
Internal Revenue Bulletin 2002-42 · 2026-10-03 edition · updated 2026-10-04 · United States
This notice extends the transitional documentation and reporting relief specified in Section IV of Notice 2001–4, 2001–1 C.B. 267, for foreign partnerships, Qualified Intermediaries (QI), and U.S. withholding agents through the end of calendar year 2002.
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