Links to Official IRS Bulletin Documents listed below are in the Adobe Acrobat PDF Format, and require the appropriate Acrobat Reader to view and/or print.

Notice 2003-1(PDF, 18K)
Leave-based donation programs. This notice informs taxpayers that Notice 2001-69, 2001-2 C.B. 491, which provided interim guidance on certain leave-based donation programs, will not be extended to payments made on or after January 1, 2003. Notice 2001-69 modified and superseded.

Rev. Rul. 2003-2(PDF, 22K)
Low-income housing credit; satisfactory bond; "bond factor" amounts for the period January through March 2003. This ruling announces the monthly bond factor amounts to be used by taxpayers who dispose of qualified low-income buildings or interests therein during the period January through March 2003.

Rev. Rul. 2003-3(PDF, 23K)
Accrual of income; state tax refunds. This ruling holds that a state or local income or franchise tax refund is includible in the income of a taxpayer using the accrual method of accounting when the taxpayer receives payment or notice that the refund claim has been approved, whichever is earlier. Rev. Ruls. 65-190 and 69-372 revoked. Rev. Proc. 2002-9 modified and amplified.

Rev. Rul. 2003-4(PDF, 21K)
Mutual life insurance companies; recomputed differential earnings rate. For purposes of section 809 of the Code, the recomputed differential earnings rate for 2000 and the differential earnings rate for 2001 are set forth for use by mutual life insurance companies.

Rev. Rul. 2003-5(PDF, 15K)
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 January 2003.

Announcement 2003-1(PDF, 20K)
Mandatory technical advice cases; proposed cash balance regulations; age discrimination. This announcement states that the Service will not resolve pending mandatory technical advice cases involving cash balance conversion plans until regulations that address age discrimination issues are finalized.

Notice 2003-2(PDF, 25K)
Required minimum distributions; section 1.401(a)(9)-6T of the regulations. This notice identifies issues and invites comments under section 1.401(a)(9)-6T of the temporary regulations where the Service and Treasury anticipate issuing regulations that will provide further guidance on the minimum distribution requirements of section 401(a)(9) of the Code.

Notice 2003-3(PDF, 24K)
This notice provides additional guidance on the methods of reporting required minimum distributions under section 408 of the Code. Notice 2002-27 clarified.

REG-209500-86; REG-164464-02(PDF, 161K)
Proposed regulations under sections 401 and 411 of the Code provide rules regarding the requirements that accruals or allocations under certain retirement plans not cease or be reduced because of the attainment of any age. In addition to providing generally applicable rules, the proposed regulations would provide special rules for cash balance plans, and would provide rules for the application of certain nondiscrimination requirements to cash balance plans. A public hearing is scheduled for April 10, 2003.

Rev. Proc. 2003-10(PDF, 29K)
Minimum distributions; regulations; delayed amendment date for defined benefit plans. This procedure postpones until the end of the EGTRRA remedial amendment period the time by which qualified defined benefit plans must be amended to comply with final and temporary regulations under section 401(a)(9) of the Code, relating to required minimum distributions. Rev. Proc. 2002-29 modified.