Rev. Rul. 2003-97 provides guidance on whether
SECTION 2. BACKGROUND
Internal Revenue Bulletin 2003-34 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 Section 1.6011–1 of the Income Tax Regulations and section 31.6011(a)–7 of the Employment Taxes and Collection of Income Tax at Source Regulations (“Employment Tax Regulations”) provide that each return required under the regulations, together with any prescribed copies or supporting data, must be filled in and disposed of in accordance with the applicable
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