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SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 2003-27 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Except as otherwise provided in section 5.02 of this revenue procedure, this revenue procedure is effective for taxable years ending on or after December 31, 2002.

.02 If a taxpayer filed an application or ruling request with the national office under Rev. Proc. 97–27, 1997–1 C.B. 680, modified and amplified by Rev. Proc. 2002– 19, to make a change in method of accounting described in sections 3 or 4 of this revenue procedure for a year of change for which this revenue procedure is effective (see section 5.01 of this revenue procedure), and the application or ruling re

July 7, 2003 12 2003–27 I.R.B.

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▸Contents — Internal Revenue Bulletin 2003-27
Internal Revenue Bulletin 2003-27

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