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Directory Results for Revenue Procedure 2003-25 - Transactions with significant book-tax difference, excep-tions. This procedure provides that certain book-tax differ-ences are not taken into account in determining whether a transaction is a reportable to Revenue Procedure 2003-27 - Small cash transactions that involve the rental of taxicabs. This procedure provides guidance on the ination reporting requirements under section 6050I of the Code for small cash transactions that involve the