SECTION 5. DRAFTING
Internal Revenue Bulletin 2002-49 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal author of this revenue procedure is Zoran Stojanovic of the Office of Assistant Chief Counsel (Exempt Organizations/Employment Tax/Government Entities). For further information regarding this revenue procedure, contact Mr. Stojanovic at (202) 622–3980 (not a toll-free call).
26 CFR 601.201: Rulings and determination letters
(Also, Part I, §§ 401; 1.401(b)–1.)
Rev. Proc. 2002–73
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