2003 Miscellaneous IRS Documents

These "Miscellaneous IRS Documents" published in The Internal Revenue Bulletin (IRB), the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service, and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest.

Included here are such documents as: Tax Conventions, Public Laws, Court Decisions, Railroad Retirement Board Quarterly Reports, information pertaining to Social Security taxes, and Scenarios of Disciplinary Actions as issued by the Office of the Director of Practice. Please note that NOT all of these types of documents are published in the IRB.

Miscellaneous IRS Documents are in the Adobe Acrobat PDF format. Internal Revenue Bulletin Summary pages are in HTML format.

Court Decisions	Bulletin	Date of IRB
Ct. D. 2077(PDF, 75K)	IRB #2003-19(HTML)	May 12, 2003
Research and development expenses; accounting. The Supreme Court holds that section 1.861-8(e)(3) is a proper exercise of the Secretary of the Treasury's rulemaking authority. Boeing Co., et al. v. United States.
Declaratory Judgment Proceedingss	Bulletin	Date of IRB
2002 Declaratory Judgment Proceedings(PDF, 13K)	IRB #2003-1(HTML)	Jan. 6, 2003
Cumulative List of Declaratory Judgment Proceedings Under Section 7428 for 2002, Finding List of Previously Published Items published in the Bulletin from July through December 2002 begins on page iv. Index of items published in the Bulletin from July through December 2002 begins on page vi. Numerical Finding List of Revenue Rulings, Revenue Procedures, Treasury Decisions, etc., published in the Bulletin from July through December 2002 begins on page ii.

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