SECTION 8. DRAFTING

Internal Revenue Bulletin 2003-23 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this revenue procedure is Jason T. Smyczek of the Office of the Associate Chief Counsel (Passthroughs and Special Industries.) For further information regarding this revenue procedure, contact Mr. Smyczek at (202) 622–3050 (not a toll-free call).

.04 Relief for Late Election Under Sub- chapter S . Upon receipt of a completed application requesting relief under section 4.03 of this revenue procedure, the Service will determine whether the requirements for granting additional time to file the Election Under Subchapter S have been satisfied and will notify the entity of the result of this determination.

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▸Contents — Internal Revenue Bulletin 2003-23

Internal Revenue Bulletin 2003-23

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