SECTION 4. PROCEDURE

If an allocating authority improperly filed a Form 8328 to carry forward unused private activity bond volume cap for an issuing authority for a calendar year prior to 2003, the Form 8328 will be deemed effective to carry forward such unused volume cap for that issuing authority if either the allocating authority or the issuing authority has on file the following information with respect to the issuing authority:

(1) The name, address, and TIN of the issuing authority;

FOR FURTHER INFORMATION CONTACT: Concerning the notice, Aaron A. Farmer or Ronald M. Gootzeit at (202) 622–3860; concerning submissions of comments, Lanita Van Dyke, (202) 622–7180 (not toll-free numbers).

26 CFR 601.601: Rules and regulations. (Also Part I, §§ 146; 1.103(n)–4T; 301.9100–1; 301.9100–3.)

Rev. Proc. 2003–46