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Bulletin No. 2003-34 August 25, 2003

EXCISE TAX

Internal Revenue Bulletin 2003-34 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 2003–68, page 398. This procedure restates and modifies Rev. Procs. 2002–13 and 2002–45. The modifications include permitting the use of expected term in connection with the safe harbor valuation method and the ability to recalculate the option value under certain circumstances. Rev. Procs. 2002–13 and 2002–45 revoked.

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▸Contents — Internal Revenue Bulletin 2003-34
Internal Revenue Bulletin 2003-34

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