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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2003-4 · 2026-10-03 edition · updated 2026-10-04 · United States

This Revenue Procedure provides guidance on dissolution provisions for any organization described in § 501(c)(3) and exempt from federal income tax under § 501(a) of the Code that requests a letter ruling that its income is excluded from gross income under § 115(1).

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▸Contents — Internal Revenue Bulletin 2003-4
Internal Revenue Bulletin 2003-4

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