ARTICLE IV. GENERAL PROVISIONS
SECTION 7. PAPERWORK
Internal Revenue Bulletin 2003-23 · 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 1545–1548.
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 collections of information in this revenue procedure are in section 4.03. This information is required to be submitted to the applicable service center in order to obtain relief for a late Election Under Subchapter S. This information will be used to determine whether the eligibility require
2003–23 I.R.B. 1002 June 9, 2003
June 9, 2003 1003 2003–23 I.R.B.
Get a plain-English answer with a citation back to this text.
Ask AI about this code