Description based on: Rev. 10-2003; title from title screen (viewed on Oct. 27, 2004).
Latest issue consulted: rev. 10-2005.
Online version of the print publication.
Mode of access: Internet at the IRS web site. Address of latest issue as of 10/27/04: http://www.irs.gov/pub/irs-pdf/p2053b.pdf; current access available via PURL.