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Introduction

SECTION 3. SCOPE

Internal Revenue Bulletin 2003-13 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure describes how the Internal Revenue Service (Service) will treat certain rentals of taxicabs for a daily shift for purposes of the information re

porting requirements under § 6050I of the Code and the regulations.

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▸Contents — Internal Revenue Bulletin 2003-13

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