SECTION 7. EFFECT ON OTHER REVENUE PROCEDURES

Internal Revenue Bulletin 2003-31 · 2026-10-03 edition · updated 2026-10-04 · United States

Section 8 of Rev. Proc. 90–32 is superseded.

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).

2003-31 I.R.B. 280 August 4, 2003

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▸Contents — Internal Revenue Bulletin 2003-31

Internal Revenue Bulletin 2003-31

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