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Exhibit Y

SECTION 1. PURPOSE

Internal Revenue Bulletin 2003-16 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 This revenue procedure grants certain taxpayers an automatic extension of time pursuant to § 301.9100–3 of the Procedure and Administration Regulations to file elections on Form 8023, Elections Un- der Section 338 for Corporations Making Qualified Stock Purchases, under § 338 of the Internal Revenue Code.

.02 A request for an automatic extension of time under this revenue procedure is the exclusive procedure available for obtaining an extension to file an election under § 338 if all persons required to file Form 8023 can make the representations and submit the affidavits described in section 5 of this revenue procedure (to the extent applicable). In all other cases, see section 7 of this revenue procedure.

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▸Contents — Internal Revenue Bulletin 2003-16
Internal Revenue Bulletin 2003-16

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