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SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 2003-21 · 2026-10-03 edition · updated 2026-10-04 · United States

Section 3 of this revenue procedure is effective for taxpayers using the fair market value method for taxable years ending after May 7, 2003. Section 4 of this revenue procedure is effective for fair market value method elections relating to taxable years for which the opening conference of the audit occurs more than 30 days after May 7, 2003.

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▸Contents — Internal Revenue Bulletin 2003-21
Internal Revenue Bulletin 2003-21

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