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Tax Ruling—Not Procedure.

BY LYNN KRAUSSE

Please note: This item is from our archives and was published in 2003. It is provided for historical reference. The content may be out of date and links may no longer function.

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“ More Clarification on 1031 Exchanges ” ( JofA , Jun.03, page 83) refers several times to “revenue procedure 2002-83.” The article states that the revenue procedure was issued in December 2002. In fact, there is no revenue procedure 2002-83.

There is a revenue ruling 2002-83, issued in November 2002, which the article discusses.

Lynn Krausse, CPA
Professor, Business
Bakersfield College
Bakersfield, California