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Introduction

SECTION 9. EFFECTIVE DATE

Internal Revenue Bulletin 2003-38 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective September 22, 2003.

DRAFTING INFORMATION

The principal author of this revenue procedure is James Flannery of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding this revenue procedure, please contact the Employee Plans’ taxpayer assistance telephone service at 1–877–829–5500 (a toll-free number), between the hours of 8:00 a.m. and 6:30 p.m. Eastern time, Monday through Friday. Mr. Flannery may be reached at 1–202–283–9888 (not a toll–free number).

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▸Contents — Internal Revenue Bulletin 2003-38

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