Bulletin No. 2002–43 October 28, 2002

same or similar to those described in Notice 2001–17, 2001–1 C.B. 730. There are two resolution methodologies: a fixed concession procedure and a fast track dispute resolution procedure that includes binding arbitration.

Rev. Proc. 2002–68, page 753. Optional election to make monthly 706(a) computations. This procedure allows certain partnerships that invest in assets exempt from taxation under section 103 of the Code to make an election that enables partners to take into account monthly the inclusions required under sections 702 and 707(c). Rev. Proc. 2002–16 modified and superseded.