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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2003-29 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure amplifies and modifies Rev. Proc. 2002–33, 2002–1 C.B. 963, by extending the relief provided in Rev. Proc. 2002–33 to any taxpayer that timely filed its 2000 or 2001 federal tax return for the taxable year that included September 11, 2001. This revenue procedure also permits an automatic extension of time to allow certain taxpayers to change their selection of § 179 property for the taxable year that included September 11, 2001.

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▸Contents — Internal Revenue Bulletin 2003-29
Internal Revenue Bulletin 2003-29

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