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Introduction

SECTION 6. DRAFTING

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

INFORMATION

The principal author of this revenue procedure is Tara P. Volungis of the Office of Associate Chief Counsel (Passthroughs and Special Industries). For further information regarding this revenue procedure, contact Ms. Volungis at (202) 622–3080 (not a toll-free call).

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

Rev. Proc. 2003–25

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