SECTION 8. MODIFICATION OF REV.

PROC. 2002–17

Rev. Proc. 2002–17 is amended by adding the following new section 4.05: Future Reconsideration of the Use of Re- placement Cost . If the Service later deter

mines that circumstances have changed so that the replacement cost of vehicle parts no longer approximates the actual cost of vehicle parts, the Service may reconsider the safe harbor replacement cost method provided in this section 4 of this revenue procedure and may modify or revoke the method for future taxable years.