Internal Revenue Bulletin: 2003-40 |
October 6, 2003 |
Table of Contents
- Notice 2003-65
- I. Purpose
- II. Background
- III. The 1374 Approach
- IV. The 338 Approach
- A. Calculation of NUBIG and NUBIL
- B. Calculation of RBIG and RBIL
- 1. Gain and Loss from Sales or Exchanges of Assets
- 2. Wasting or Consumption of Built-in Gain Assets
- 3. Depreciation, Depletion, and Amortization Deductions with Respect to Built-in Loss Assets
- C. Contingent Liabilities
- D. Discharge of Indebtedness Income
- E. Other Items
- V. Reliance on Notice
- VI. Effect on Other Documents
- VII. Request for Comments
- DRAFTING INFORMATION
- Notice 2003-67
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. WAIVER OF PENALTIES UNDER SECTION 6724(a)
- SECTION 4. INSTRUCTIONS TO FORM 1099-MISC AND REV. PROC. 2003-28
- SECTION 5. PAYMENTS REPORTED ON FORMS 1099-DIV FOR 2003
- SECTION 6. AMENDMENT OF REGULATION SECTION 1.6045-2
- SECTION 7. EFFECTIVE DATE
- SECTION 8. COMMENTS
- SECTION 9. PAPERWORK REDUCTION ACT
- SECTION 10. CONTACT INFORMATION
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