Part III. Administrative, Procedural, and Miscellaneous
Internal Revenue Bulletin 2003-6 · 2026-10-03 edition · updated 2026-10-04 · United States
delayed effective date, however, will not apply to listed transactions or transactions that are § 6111 shelters as defined in § 301.6112–1T(b)(1) of the October 2002 temporary regulations.
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