Exhibit Y
Internal Revenue Bulletin 2003-16 · 2026-10-03 edition · updated 2026-10-04 · United States
Sections in this part
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. SCOPE
- SECTION 4. PROCEDURE
- SECTION 5. EFFECTIVE DATE
- SECTION 6. TRANSITION RULE
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. APPLICATION
- SECTION 4. SCOPE
- SECTION 5. PROCEDURE TO
- SECTION 6. EFFECT OF INCORRECT
- SECTION 7. CORPORATIONS THAT
- SECTION 10. DRAFTING
- SECTION 8. EFFECTIVE DATE
- SECTION 9. PAPERWORK
2003–16 I.R.B. 802 April 21, 2003
26 CFR 601.201: Rulings and determination letters. (Also Part I, §§ 851, 852; 1.851–2.)
Rev. Proc. 2003–32
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