SECTION 9. EFFECT ON OTHER

DOCUMENTS

Rev. Proc. 71–21 is modified and superseded. Rev. Proc. 2002–9 is modified and amplified to include in section 5 of the Appendix the automatic change provided in section 8.04(1) of this revenue procedure, and to include in section 5A of the Appendix the automatic change provided in section 8.02 of this revenue procedure. The Deferral Method provided in this revenue procedure is available to qualifying taxpayers notwithstanding revenue rulings, revenue procedures, notices, or announcements published by the Service that may provide different rules for when advance payments must be included in gross income. See, e.g., Rev. Rul. 70–445, 1970–2 C.B. 101; Rev. Rul. 68–44, 1968–1 C.B. 191; Rev. Rul. 65–141, 1965–1 C.B. 210; and Rev. Rul. 60–85, 1960–1 C.B. 181.