SECTION 10. EFFECT ON OTHER
Internal Revenue Bulletin 2003-32 · 2026-10-03 edition · updated 2026-10-04 · United States
DOCUMENTS
This revenue procedure modifies, amplifies, and supersedes Rev. Proc. 66–50, 1966–2 C.B. 1260, and modifies and supersedes Rev. Proc. 81–40, 1981–2 C.B. 604.
DRAFTING INFORMATION
The principal authors of this revenue procedure are Roy A. Hirschhorn and Jeffrey S. Marshall of the Office of Associate Chief Counsel (Income Tax and Accounting). For further information regarding this revenue procedure, contact Mr. Hirschhorn or Mr. Marshall at (202) 622–4960 (not a toll-free call).
26 CFR 601.105: Examination of returns and claims for refund, credit or abatement; determination of cor- rect tax liability. (Also Part I, §§ 167, 168, 446, 481; 1.167(a)–11, 1.446–1.)
Rev. Proc. 2003–63
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