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Directory Results for Revenue Procedure 2002-42 - Hybrid Vehicles, Gasoline Internal Combustion Engine and Electric Motor Vehicles. This procedure sets forth a process whereby taxpayers who purchase motor vehicles propelled by both a gasoline internal combustion to Revenue Procedure 2002-5 - Technical advice.. Revised procedures are provided for furnishing technical advice to area managers and appeals offices by the Office of the Commissioner, Tax Exempt and Government Entities Division, regarding