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Introduction

SECTION 5. EFFECTIVE DATE

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

This revenue procedure is effective for transactions entered into on or after February 28, 2003. However, if a taxpayer applies § 1.6011–4 retroactively, as provided

disclosure rules under § 1.6011–4(b)(5) of the Income Tax Regulations.

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

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