Rev. Rul. 2003-97 provides guidance on whether

SECTION 11. EFFECTIVE DATE

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

This revenue procedure is effective August 25, 2003.

26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability.

Rev. Proc. 2003–70

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▸Contents — Internal Revenue Bulletin 2003-34

Internal Revenue Bulletin 2003-34

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