Rev. Rul. 2003-97 provides guidance on whether

SECTION 6. EFFECT ON OTHER

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

DOCUMENTS

Rev. Proc. 2002–13, 2002–1 C.B. 549, and Rev. Proc. 2002–45, 2002–27 I.R.B. 40, are revoked as of January 1, 2004.

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▸Contents — Internal Revenue Bulletin 2003-34

Internal Revenue Bulletin 2003-34

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