SECTION 7. EFFECT ON OTHER REVENUE PROCEDURES
Internal Revenue Bulletin 2003-31 · 2026-10-03 edition · updated 2026-10-04 · United States
Section 5 of Rev. Proc. 90–32 is superseded.
2003-31 I.R.B. 256 August 4, 2003
DRAFTING INFORMATION
The principal authors of this revenue procedure are Karlene M. Lesho and Stephanie N. Bland of the Office of Associate Chief Counsel (Passthroughs and Special Industries). For further information regarding this revenue procedure, contact Karlene M. Lesho or Stephanie N. Bland at (202) 622–7830 (not a toll-free call).
26 CFR 601.201: Rulings and determination letters. (Also Part I, §§ 170, 664, 2055, 1.664–2, 20.2055–2.)
Rev. Proc. 2003–57
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