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Part I. — 1986 Code.

SECTION 6. DRAFTING

Internal Revenue Bulletin 2002-42 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this revenue procedure is Carol Cook of the Office of Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities). For more information concerning this revenue procedure, contact Ms. Cook at (202) 622– 6080 (not a toll-free call).

26 CFR 601.105: Examination of returns and

claims for refund, credit or abatement; determina-

tion of correct tax liability.

Rev. Proc. 2002–66

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▸Contents — Internal Revenue Bulletin 2002-42

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