Internal Revenue Bulletin:  2003-45 

November 10, 2003 

INCOME TAX


Rev. Rul. 2003-111 Rev. Rul. 2003-111

2003 base period T-bill rate. The “base period T-bill rate” for the period ending September 30, 2003, is published as required by section 995(f) of the Code.

Rev. Rul. 2003-112 Rev. Rul. 2003-112

Work Opportunity Tax Credit (WOTC). This ruling concerns the eligibility criteria for the Work Opportunity Tax Credit. The ruling clarifies that an individual whose family receives assistance for the requisite period meets the requirements to be certified as a qualified IV-A recipient under section 51(d)(2)(A) of the Code if the individual is included on the grant (and thus receives assistance) for some portion of the specified period.

Rev. Rul. 2003-114 Rev. Rul. 2003-114

Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 1274, 1288, and other sections of the Code, tables set forth the rates for November 2003.


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