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Introduction

SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 2003-5 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective for all claims for relief filed on or after April 1, 2003. In addition, this revenue procedure applies to any claims for relief filed prior to April 1, 2003, for which no preliminary determination has been issued as of April 1, 2003.

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▸Contents — Internal Revenue Bulletin 2003-5
Internal Revenue Bulletin 2003-5

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