Internal Revenue Bulletins  

April 14, 2003

Internal Revenue Bulletin No. 2003-15

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.


Announcement 2003-19(PDF, 111K)
This document contains the annual report to the public concerning Advance Pricing Agreements (APAs) and the experience of the APA Program during calendar year 2002. This document does not provide guidance regarding the application of the arm's length standard; rather, it reports on the structure and activities of the APA program.


Rev. Rul. 2003-37(PDF, 17K)
Capital expenditures; rotable spare parts. This ruling informs taxpayers that the Service will follow Hewlett Packard, Inc., v. United States, 71 F.3d 398 (Fed. Cir. 1995), rev'g Apollo Computer, Inc. and Subsidiaries v. United States, 32 Fed. CI. 334 (1994, and Honeywell, Inc. and Subsidiaries v. Commissioner, T.C. Memo 1992-453, aff'd, 27 F.3d 571 (8th Cir. 1994). Accordingly, taxpayers may treat rotable spare parts as depreciable assets if the taxpayer's facts are substantially similar to Hewlett Packard and Honeywell.


Announcement 2003-20(PDF, 24K)
A list is provided of organizations now classified as private foundations.


Announcement 2003-17(PDF, 11K)
The Service announces that an updated edition of Publication 538, Accounting Periods and Methods (revised March 2003), is now available. This publication provides information on how to determine the appropriate accounting period and accounting method for your business.

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