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Rev. Rul. 2003-97 provides guidance on whether

SECTION 9. OTHER RELATED

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

DOCUMENTS

The programs requiring an Authorization as a prerequisite to participation are described in the following documents:

(1) For magnetic tape filing of Forms 940 and/or 941, see Rev. Proc. 96–18, 1996–1 C.B. 637. (2) For electronic filing of Form 941, see Rev. Proc. 99–39, 1999–2 C.B. 532.

(3) For electronic filing of Form 940, see Rev. Proc. 2001–9, 2001–1 C.B. 328.

(4) For participation in EFTPS, see Rev. Proc. 98–32, 1998–1 C.B. 935.

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

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