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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 in § 1.6011–4(h), to transactions entered into

on or after January 1, 2003, then this revenue procedure will be effective January 1, 2003, for those transactions.

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

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