Actions Relating to Decisions of the Tax Court
SECTION 8. EFFECTIVE DATES AND
Internal Revenue Bulletin 2003-18 · 2026-10-03 edition · updated 2026-10-04 · United States
TRANSITION RULE
.01 Applications Filed Under Rev. Proc. 2002–37 . For a taxpayer within the scope of Rev. Proc. 2002–37:
(1) In general . This revenue procedure is effective for all changes in annual accounting periods for which the first effective year (as defined in section 5.07 of Rev. Proc. 2002–37) ends on or after April 8, 2003; and (2) Transition rule. If the first effective year (as defined in section 5.07 of Rev. Proc. 2002–37) ends before April 8, 2003, and the time for filing Form 1128 with respect to that first effective year expires on or after April 8, 2003, (whether or not a Form 1128 was filed before that date with the Service Center), a taxpayer may elect to use one of the optional carryback terms
May 5, 2003 859 2003–18 I.R.B.
other things, recommendations from other sources, and whether the requested guidance promotes sound tax administration.
An LMSB or SB/SE representative will notify the submitter when a decision has been made whether to include an issue on the Guidance Priority List or on a periodic update. A public announcement on the issues reviewed under the IIR Program and selected for the Guidance Priority List or a periodic update will be issued at least annually. The announcement will include the name of the officials to contact for information regarding the selected issues.
Get a plain-English answer with a citation back to this text.
Ask AI about this code