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SECTION 2. PENALTY WAIVER

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

The Service recognizes that sufficient time is necessary for affected corporations and brokers to establish systems needed to capture and report the information required by the temporary regulations. Therefore, for transactions occurring in 2002, the Service will not impose penalties on corporations and brokers that comply with the requirements in the transition rules below.

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▸Contents — Internal Revenue Bulletin 2003-6
Internal Revenue Bulletin 2003-6

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