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Introduction

SECTION 6. PAPERWORK

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

REDUCTION ACT

The collection of information contained in this revenue procedure has been reviewed and approved by the Office of Management and Budget in accordance with the Paperwork Reduction Act (44 U.S.C. 3507) under control number 1545–1833.

An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid OMB control number.

The collection of information in this revenue procedure is in section 3, under which taxpayers may prepare and make available to the Commissioner upon request the documents and other information described therein in order for the Commissioner to make a determination regarding whether a taxpayer’s valuation of an asset is reasonable. This information will be used by revenue agents to assist in determining if the taxpayer has established the fair market value of the taxpayer’s assets to the satisfaction of the Commissioner. The likely re

May 27, 2003 952 2003–21 I.R.B.

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

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