SECTION 9. SELF-CORRECTION OF SIGNIFICANT OPERATIONAL FAILURES

Internal Revenue Bulletin 2003-25 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Requirements ................................................................................................................................................ 1064 .02 Correction period . ....................................................................................................................................... 1064 .03 Correction by plan amendment ................................................................................................................... 1064 .04 Substantial completion of correction . ......................................................................................................... 1064 .05 Examples ...................................................................................................................................................... 1065

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▸Contents — Internal Revenue Bulletin 2003-25

Internal Revenue Bulletin 2003-25

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