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Bulletin No. 2002–45 November 12, 2002

ADMINISTRATIVE

Internal Revenue Bulletin 2002-45 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 2002–69, page 831. This procedure provides guidance on the classification for federal tax purposes of a qualified entity (described in section 3.02 of this procedure) that is owned solely by a husband and wife as community property under the laws of a state, a foreign country, or a possession of the United States.

November 12, 2002 2002–45 I.R.B.

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▸Contents — Internal Revenue Bulletin 2002-45
Internal Revenue Bulletin 2002-45

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