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Introduction

SECTION 5. DRAFTING

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

INFORMATION

The principal authors of this revenue procedure are Craig Gerson of the Office of Associate Chief Counsel (Passthroughs and Special Industries), John Ricotta of the Office of Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities) and Steven Linder of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding the S corporation aspects of the revenue procedure, contact Mr. Gerson at (202) 622–3050 (not a toll-free call). For further information regarding the employee plans aspects of the revenue procedure, contact the Employee Plans’ taxpayer assistance telephone service at 1–877–829– 5500 (a toll-free call) between the hours of 8:00 a.m. and 6:30 p.m. Eastern Time, Monday through Friday or contact Mr. Linder at (202) 283–9888 (not a tollfree call).

26 CFR 601.105: Examination of returns and claims for refund, credit or abatement; determina- tion of correct tax liability. (Also Part 1, §§ 6011, 6111, 6112; 1.6011–4, 301.6111–2, 301.6112–1.)

Rev. Proc. 2003–24

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▸Contents — Internal Revenue Bulletin 2003-11

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