Skip to content
ChatProjectCodes

HIGHLIGHTS OF THIS ISSUE

SPECIAL ANNOUNCEMENT

Internal Revenue Bulletin 2003-6 · 2026-10-03 edition · updated 2026-10-04 · United States

Announcement 2003–7, page 450. This announcement provides transition rules for corporations and brokers required under sections 1.6043–4T and 1.6045–3T (T.D. 9022, 2002–48 I.R.B. 909) to file and furnish Form 1099– CAP with respect to acquisitions of control and substantial changes in corporate structure occurring in 2002. Affected corporations and brokers will not be required to file Form 1099– CAP for transactions occurring in 2002. In lieu of furnishing Form 1099–CAP to shareholders and actual stock owners, the corporations and brokers must furnish a letter containing specified language.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2003-6
Internal Revenue Bulletin 2003-6

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.