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Introduction

SECTION 5. EFFECTIVE DATE

Internal Revenue Bulletin 2003-44 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to any return filed on 2003 tax forms for a taxable year beginning in 2003, and to any return filed on 2003 tax forms in 2004 for short taxable years beginning in 2004.

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▸Contents — Internal Revenue Bulletin 2003-44

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