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Revenue Procedure 2003-33 - Section 9100 Relief for 338 Elections

OMB 1545-1820 · TREAS/IRS.

OMB 1545-1820

Pursuant to Sec. 301.9100-3 of the Procedure and Administration Regulations, this procedure grants certain taxpayers an extension of time to file an election described in Sec. 338(a) or Sec. 338(h)(10) of the Internal Revenue Code to treat the purchase of the stock of a corporation as an asset acquisition.

The latest form for Revenue Procedure 2003-33 - Section 9100 Relief for 338 Elections expires 2028-06-30 and is listed under ICR 202502-1545-021.

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1545-1820 Supporting Statement-JC.docxSupporting Statement A
Revenue Procedure 2003-33 - Section 9100 Relief for 338 Elections Information collection