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Introduction

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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▸Contents — Internal Revenue Bulletin 2002-49

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