white footnotes

Use of Cash Method by Small Businesses—footnotes

¹Notice 2001-76, IRB 2001-52, 613.

²Rev. Proc. 2002-28, IRB 2002-18, 815.

³Rev. Proc. 2000-22, 2000-1 CB 1008, modified and superseded by Rev. Proc. 2001-10, IRB 2001-2, 272.

⁴JCS-3-01 (April 2001).

⁵Rev. Proc. 2001-10, note 3 supra.

⁶Rev. Proc. 2002-9, IRB 2002-3, 1.

⁷Rev. Proc. 71-21, 1971-2 CB 549.

⁸Rev. Proc. 2002-9, note 6 supra, Section 2.05(2).