Internal Revenue Bulletin: 2003-38
September 22, 2003
Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Table of Contents
Rev. Rul. 2003-102
ISSUE
FACTS
LAW AND ANALYSIS
HOLDING
EFFECT ON OTHER REVENUE RULINGS
DRAFTING INFORMATION
T.D. 9071
AGENCY:
ACTION:
SUMMARY:
DATES:
FOR FURTHER INFORMATION CONTACT:
SUPPLEMENTARY INFORMATION:
Background
Explanation of Provisions
Effective Date
Special Analyses
Adoption of Amendments to the Regulations
PART 1—INCOME TAXES
Drafting Information
T.D. 9076
AGENCY:
ACTION:
SUMMARY:
DATES:
FOR FURTHER INFORMATION CONTACT:
SUPPLEMENTARY INFORMATION:
Paperwork Reduction Act
Background
Explanation of Provisions
Special Analyses
Adoption of Amendments to the Regulations
PART 1—INCOME TAXES
Part 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
Drafting Information
Rev. Rul. 2003-103
DRAFTING INFORMATION
T.D. 9073
AGENCY:
ACTION:
SUMMARY:
DATES:
FOR FURTHER INFORMATION CONTACT:
SUPPLEMENTARY INFORMATION:
Background
Explanation of Provisions
Special Analyses
Amendments to the Regulations
PART 301— PROCEDURE AND ADMINISTRATION
Drafting Information
T.D. 9070
AGENCY:
ACTION:
SUMMARY:
DATES:
FOR FURTHER INFORMATION CONTACT:
SUPPLEMENTARY INFORMATION:
Background
Explanation of Provisions
Special Analyses
Adoption of Amendments to the Regulations
PART 301—PROCEDURE AND ADMINISTRATION
Drafting Information
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