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Introduction

SECTION 4. INQUIRIES

Internal Revenue Bulletin 2002-52 · 2026-10-03 edition · updated 2026-10-04 · United States

Inquiries regarding whether the Service considers a proposed captive transaction so inherently factual that it cannot rule, should be directed to Chief, Branch 4, Office of the Associate Chief Counsel (Financial Institutions & Products) at (202) 622–3970 (not a toll-free call).

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▸Contents — Internal Revenue Bulletin 2002-52
Internal Revenue Bulletin 2002-52

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