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Directory Results for Revenue Ruling 2003-88 - Section 4971; Running of Statute of Limitations; and Filing of . Section 4971; running of statute of limitations; and filing of form. This ruling states that the filing of a Form 5330, and not the filing of a to Revenue Ruling 2003-93 - Bond Factor Amounts. This revenue ruling provides in Table 1 the bond factor amounts for calculating the amount of bond considered satisfactory under Section 42(j)(6) or the amount of United States Treasury