Internal Revenue Bulletins  

March 24, 2003

Internal Revenue Bulletin No. 2003-12

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.


REG-104385-01(PDF, 29K)
Proposed regulations under section 168 of the Code provide guidance on the normalization requirements applicable to electric utilities that benefit (or have benefitted) from accelerated depreciation methods or from the investment tax credit permitted under pre-1991 law. A public hearing is scheduled for June 25, 2003.

T.D. 9043(PDF, 43K)
Final regulations under section 874 of the Code relate to the disallowance of deductions and credits for nonresident alien individuals and foreign corporations that fail to file a timely U.S. income tax return.

T.D. 9045(PDF, 23K)
Final regulations under section 32 of the Code were published in the Federal Register on March 13, 1980. Due to subsequent statutory amendments in the applicable tax law, substantial portions of the regulations are no longer in conformity with current legislative provisions. These regulations remove and amend portions of the existing regulations to conform with statutory changes.


Announcement 2003-16(PDF, 15K)
This document contains corrections to final regulations (T.D. 9021, 2002-51 I.R.B. 973) relating to loans made from a qualified employer plan to plan participants or beneficiaries.

Notice 2003-17(PDF, 14K)
Weighted average interest rate update. The weighted average interest rate for March 2003 and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code are set forth.


T.D. 9046(PDF, 141K)
Final regulations provide the disclosure requirements relating to reportable transactions under section 6011 of the Code, the registration requirements for confidential corporate tax shelters under section 6111(d), and the list maintenance requirements under section 6112.

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