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.
INCOME TAX
Announcement 2003-23(PDF, 52K)
This document contains corrections to final and temporary regulations (T.D. 9048, 2003-13 I.R.B. 644) that redetermine the basis of stock of a subsidiary member of a consolidated group immediately prior to certain transfers of such stock and certain deconsolidations of a subsidiary member and also suspend certain losses recognized on the disposition of stock of a subsidiary member.
Announcement 2003-24(PDF, 37K)
This document contains corrections to proposed regulations (REG-131478-02, 2003-13 I.R.B. 669) that redetermine the basis of stock of a subsidiary member of a consolidated group immediately prior to certain transfers of such stock and certain deconsolidations of a subsidiary member and also suspend certain losses recognized on the disposition of stock of a subsidiary member.
Rev. Proc. 2003-32(PDF, 33K)
Regulated investment companies. This procedure sets forth conditions under which a regulated investment company (RIC) that holds a partnership interest is treated, for purposes of qualifying as a RIC under section 851(b)(3) of the Code and for purposes of eligibility to pay exempt-interest dividends under section 852(b)(5), as if it directly invested in the assets held by the partnership.
Rev. Rul. 2003-42(PDF, 40K)
LIFO; price indexes; department stores. The February 2003 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, February 28, 2003.
EXCISE TAX
REG-141097-02(PDF, 48K)
Proposed regulations under section 4251 of the Code relate to the definition of toll telephone service for purposes of the communications excise tax.
T.D. 9051(PDF, 56K)
Final regulations under section 4081 of the Code modify the definition of "diesel fuel" and the rules for taxing blended gasoline, diesel fuel, and kerosene.
ADMINISTRATIVE
Rev. Proc. 2003-28(PDF, 1.0M)
General rules and specifications for private printing of substitute forms. This procedure provides requirements for reproducing paper substitutes and for furnishing substitute recipient statements for Forms 1096, 1098, 1099, 5498, W-2G, and 1042-S. It will be reproduced as the next revision of Publication 1179. Rev. Proc. 2002-57 superseded.
Rev. Proc. 2003-33(PDF, 51K)
Extensions of time. This procedure provides guidance to taxpayers in obtaining an extension of time under section 301.9100-3 of the regulations to file elections on Form 8023 under section 338 of the Code.
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