Rev. Proc. 2002-12, 2002-1 C.B. 374.

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165 Losses from corrosive drywall

165 Theft losses from fraudulent investment arrangements

167 and 168 Primary use of certain cable network assets described in asset class 48.42 of Rev. Proc. 87-56, 1987-2 C.B. 674

168 Depreciation of original and replacement tires for certain vehicles

168 Depreciation of fiber optic node and trunk line of a cable system operator

168 Recovery periods of certain tangible assets used by wireless telecommunication carriers

263, 471 Treatment of rotable spare parts as inventory or depreciable property

263 Safe harbor methods for track structure expenditures

263 Determination whether expenditures to maintain, replace or improve wireline network assets must be capitalized

263 Determination whether expenditures to maintain, replace or improve wireless network assets must be capitalized

263 Allocating success-based fees paid in business acquisitions or reorganizations

263 Electric trade and distribution property assets

263A Safe harbor methods for certain motor vehicle dealerships