SECTION 1. PURPOSE AND NATURE
Internal Revenue Bulletin 2002-52 · 2026-10-03 edition · updated 2026-10-04 · United States
OF CHANGE
The purpose of this revenue procedure is to modify Rev. Proc. 2002–3, 2002–1 I.R.B. 117, by deleting sections 4.01(11) and
December 30, 2002 997 2002–52 I.R.B.
ing the Large and Mid-Size Business Division Pre-Filing Agreement Program, see Rev. Proc. 2001–22, 2001–1 C.B. 745.
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