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Exhibit Y

SECTION 3. APPLICATION

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

In accordance with § 301.9100–3, an extension of 12 months from the date of discovery of the failure to file a timely election under § 338 is hereby granted to any person described in section 4 of this revenue procedure that complies with the requirements set forth in section 5 to file an election under § 338.

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

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