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IRS Issues 2002-2003 Priority Guidance Plan Showing EP Rulings and Regs in the Works (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] July 10, 2002
25 pages; see especially pages 5 and 6. Excerpt: "The published guidance process can be fully successful only if we have the benefit of the insight and experience of the taxpayers and practitioners who must apply the rules. Consequently, we invite the public to continue to provide us with their comments and suggestions as we write guidance throughout the plan year."
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