Part III. Administrative, Procedural, and Miscellaneous
Internal Revenue Bulletin 2003-31 · 2026-10-03 edition · updated 2026-10-04 · United States
26 CFR 601.201: Rulings and determination letters. (Also Part I, §§ 170, 664, 2055, 2522; 1.170A–6, 1.664–2, 20.2055–2, 25.2522(c)–3.)
Rev. Proc. 2003–53
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