Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Rev. Rul. 2003-71
    • Reg. 122917-02
    • Notice 2003-38
    • Notice 2003-40
  • EMPLOYEE PLANS
    • Rev. Rul. 2003-70
  • ESTATE TAX
    • Notice 2003-39
  • GIFT TAX
    • Notice 2003-39
  • EXCISE TAX
    • Rev. Rul. 2003-70
  • ADMINISTRATIVE
    • T.D. 9061
    • Rev. Proc. 2003-45
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • Rev. Rul. 2003-71
  • Rev. Rul. 2003-70
    • ISSUES
    • FACTS
    • LAW AND ANALYSIS
    • HOLDING
    • EFFECTIVE DATE
    • Drafting Information
  • T.D. 9061
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background
      • Explanation of Provisions
      • Special Analyses
    • • Amendments to the Regulations
      • §1.6081-1T [Removed]
      • §31.6051-1 [Amended]
      • §31.6051-2 [Amended]
    • Drafting Information
• Part III. Administrative, Procedural, and Miscellaneous
  • Compliance Initiative for Nonresident Aliens and Foreign Corporations
    • SCOPE OF THE WAIVER
    • SUBMISSION PROCESS
    • MISCELLANEOUS
    • PAPERWORK REDUCTION ACT
    • CONTACT INFORMATION
  • Charitable Lead Trusts
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. REQUEST FOR PUBLIC COMMENT
    • DRAFTING INFORMATION
  • Qualified New York Liberty Bond Questions and Answers
    • PURPOSE
    • BACKGROUND
    • OVERVIEW OF THE PROVISION
    • QUESTIONS AND ANSWERS
    • FURTHER INFORMATION
  • Rev. Proc. 2003-45
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. CHANGES RELATED TO 5 PERCENT RULES FOR IPIC POOLING
    • SECTION 4. CHANGES OF REPRESENTATIVE MONTH FOR IPI CALCULATIONS
    • SECTION 5. EFFECTIVE DATE
    • SECTION 6. EFFECT ON OTHER DOCUMENTS
    • Drafting Information
• Part IV. Items of General Interest
  • REG-107618-02
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background and Explanation of Provisions
      • Special Analyses
      • Comments and Requests for Public Hearing
    • • Proposed Amendments to the Regulations
    • Drafting Information
  • REG-122917-02
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background
      • Explanation of Provisions
      • Proposed Effective Date
      • Special Analyses
      • Comments and Public Hearing
    • • Proposed Amendments to the Regulations
      • §§1.421-1 through 1.421-6 [Removed]
      • §1.422-4 [Removed]
      • §1.422-5 [Redesignated]
      • §1.423-1 [Amended]
      • §1.423-2 [Amended]
      • §1.425-1 [Redesignated]
      • §1.6039-1 [Removed]
      • §1.6039-2 [Redesignated]
      • PART 14a—TEMPORARY INCOME TAX REGULATIONS RELATING TO INCENTIVE STOCK OPTIONS
      • Part 14a [Removed]
    • Drafting Information
• Definition of Terms and Abbreviations
  • Definition of Terms
  • Abbreviations
• How to get the Internal Revenue Bulletin
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