SECTION 8. PAPERWORK
Internal Revenue Bulletin 2003-28 · 2026-10-03 edition · updated 2026-10-04 · United States
REDUCTION ACT
The collection of information referenced in this revenue procedure has been previously 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 1545–0874.
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.
DRAFTING INFORMATION
The principal authors of this revenue procedure are Rebecca L. Harrigal and Zoran Stojanovic of the Office of Assistant Chief Counsel (Exempt Organizations/Employment Tax/Government Entities). For further information regarding this revenue procedure, contact Mr. Stojanovic at (202) 622–3980 (not a toll-free call).
Guidance Regarding Election Under Section 953d
Rev. Proc. 2003–47
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