SECTION 6. EFFECT ON OTHER
Internal Revenue Bulletin 2003-45 · 2026-10-03 edition · updated 2026-10-04 · United States
DOCUMENTS
Rev. Proc. 2001–19 and Rev. Proc. 2002–14 are amplified.
DRAFTING INFORMATION
The principal author of this revenue procedure is Bernard P. Harvey of the Office of the Associate Chief Counsel (Passthroughs and Special Industries). For further information regarding the depreciation limitations and lessee inclusion amounts in this revenue procedure, contact Mr. Harvey at (202) 622–3110; for further information regarding the maximum automobile value for applying the vehicle cents-per-mile valuation rule, contact John B. Richards of the Office of the Associate Chief Counsel (Tax Exempt and Government Entities) at (202) 622–6040 (not toll-free calls).
26 CFR 601.403: Miscellaneous excise taxes col- lected by return.
Rev. Proc. 2003–78
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