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Introduction

SECTION 6. EFFECTIVE DATE

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

This revenue procedure is effective December 10, 2002.

DRAFTING INFORMATION

The principal author of this revenue procedure is William Sullivan of the Office of the Associate Chief Counsel (Financial Institutions & Products). For further information regarding this revenue procedure, contact Mr. Sullivan at (202) 622–3970 (not a toll-free call).

4.01(41). Sections 4.01(11) and 4.01(41) provide that the Internal Revenue Service will not ordinarily rule on the application of §§ 162 and 816 of the Internal Revenue Code to certain insurance arrangements.

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

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