Internal Revenue Bulletin:  2003-40 

October 6, 2003 


Table of Contents

REG-208199-91 REG-208199-91

Proposed regulations under section 6503(j) of the Code concern the use of designated summonses and related summonses and the effect on the period of limitations on assessment when a case is brought with respect to a designated or related summons.

Notice 2003-65 Notice 2003-65

This notice provides two alternative safe harbors regarding the identification of builit-in items under section 382(h) of the Code and requests comments on this subject. Notice 87-79 modified.

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