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Introduction

SECTION 7. PAPERWORK

Internal Revenue Bulletin 2003-22 · 2026-10-03 edition · updated 2026-10-04 · United States

REDUCTION ACT

The collections of information contained in this revenue procedure have 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 1545–1834.

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 control number.

The collections of information in this revenue procedure are in sections 5 and 6. This information is required by the Service to provide safe harbors under § 1031 to taxpayers participating in LKE Pro

June 2, 2003 974 2003–22 I.R.B.

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▸Contents — Internal Revenue Bulletin 2003-22

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