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Part IV. Applicable Federal Interest Rates.

SECTION 3. SCOPE

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

This revenue procedure applies to any family day care provider, whether or not licensed, registered, or otherwise regulated by the state or locality in which the family day care operates, who chooses to use the standard meal and snack rates provided in this revenue procedure to substantiate the deductible cost of meals and snacks provided to eligible children in the family day care.

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▸Contents — Internal Revenue Bulletin 2003-10
Internal Revenue Bulletin 2003-10

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