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S and Judicial Practice Division), CC:PA:APJP:B2, 1111 Constitution Avenue, NW, Washington, DC 20224. Please mark 7508A List on the envelope. In the alternative, e-mail your comments to: Notice.Comments irscounsel. treas.gov. SECTION 18. EFFECT ON OTHER DOCUMENTS Rev. Proc. 2001 53, 2001 2 C.B. 506 is superseded. SECTION 19. EFFECTIVE DATE This revenue procedure is effective for acts that may be performed on or after November 18, 2002. SECTION MATION 20. DRAFTING INFOR- The princip.

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