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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 applying to the Internal Revenue Service for a waiver of the 60-day rollover requirement contained in §§ 402(c)(3) and 408(d)(3) of the Internal Revenue Code. It also provides for an automatic waiver under certain circumstances.

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

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