Internal Revenue Bulletin:  2003-47 

November 24, 2003 

INCOME TAX


Rev. Rul. 2003-118 Rev. Rul. 2003-118

CPI adjustment for below-market loans for 2004. The amount that section 7872(g) of the Code permits a taxpayer to lend to a qualified continuing care facility without incurring imputed interest is published and adjusted for inflation for years 1987-2004. Rev. Rul. 2002-78 supplemented and superseded.

Rev. Rul. 2003-119 Rev. Rul. 2003-119

Section 1274A — inflation adjusted numbers for 2004. This ruling provides the dollar amounts, increased by the 2004 inflation adjustment, for section 1274A of the Code. Rev. Rul. 2002-79 supplemented and superseded.


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