SECTION 7. EFFECTIVE DATES
Internal Revenue Bulletin 2003-4 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure (except section 6) is effective for taxable years beginning after December 31, 2001. Section 6 of this revenue procedure applies to requests for rulings received or pending in the national office on or after January 6, 2003.
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