SECTION 8. EFFECTIVE DATE

This revenue procedure is generally effective for elections under § 338 filed after April 2, 2003, other than elections filed pursuant to the terms of a letter ruling that was issued prior to April 2, 2003, or that is issued on or after April 2, 2003, in response to a ruling request filed on or before April 2, 2003. For ruling requests filed on or before April 2, 2003, in response to which the Service has not issued a letter ruling prior to April 2, 2003, the Service may request that the required filer or filers submit information specified in this revenue procedure.