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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2003-11 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides that certain book-tax differences are not taken into account in determining whether a transaction is a reportable transaction for purposes of the disclosure rules under § 1.6011–4(b)(6) of the Income Tax Regulations.

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▸Contents — Internal Revenue Bulletin 2003-11
Internal Revenue Bulletin 2003-11

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