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Part I. — 1986 Code.

SECTION 6. DRAFTING

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

INFORMATION

The principal author of this revenue procedure is Laura Nash of the Office of the Associate Chief Counsel (Passthroughs and Special Industries). For further information regarding this revenue procedure, contact Ms. Nash or Ms. Rebekah Myers at (202) 622–3050 (not a toll-free call).

26 CFR 301.7701–3: Classification of certain busi- ness entities. (Also § 301.7701–2.)

Rev. Proc. 2002–69

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

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