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
Notice 2003-21(PDF, 44K)
This notice provides guidance in a question and answer format on the tax relief provided under Executive Order No. 12744, 56 Fed. Reg. 2663 (Jan. 23, 1991), for U.S. military and support personnel involved in the military operations in the "Arabian Peninsula Areas" as defined by the Executive Order and listed in the notice.
Rev. Proc. 2003-30(PDF, 224K)
Specifications are set forth for the private printing of paper and laser-printed substitutes for tax year 2003 Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and Tax Statements. Rev. Proc. 2002-53 superseded.
Rev. Proc. 2003-31(PDF, 99K)
Specifications are set forth for the private printing of paper substitutes for the December 2002 revisions of Form W-2c, Corrected Wage and Tax Statement, and Form W-3c, Transmittal of Corrected Wage and Tax Statements. Rev. Proc. 2002-51 superseded.
Rev. Rul. 2003-34(PDF, 18K)
Special estimated tax payments. Insurance companies taking deductions under section 847 of the Code are provided guidance with respect to discontinuing the deduction.
Rev. Rul. 2003-38(PDF, 25K)
Section 355. Whether creation of an Internet web site to sell shoes at retail, by a corporation that conducts a retail shoe store business, is an expansion of the original business or an acquisition of a new or different business under section 355(b) of the Code.
Rev. Rul. 2003-39(PDF, 17K)
Overrecovered fuel costs. Taxpayers may exclude fuel cost and energy conservation cost overrecoveries from gross income in cases involving facts substantially similar to Houston Industries Inc. v. United States, 32 Fed. C1. 202 (1994), appeal on other grounds dismissed, 78 F.3d 564 (Fed. Cir. 1996), aff'd, 125 F.3d 1442 (Fed. Cir. 1997), Florida Progress Corp. v. Commissioner, 114 T.C. 587 (2000), and Cinergy Corp. v. United States, Nos. 99-750 T and 00-572 T (Fed. C1. filed March 10, 2003).
EMPLOYEE PLANS
Announcement 2003-22(PDF, 17K)
Proposed new comparability regulations; withdrawal; comment period. This announcement states that the Service will withdraw certain proposed, new comparability regulations and requests additional comments on the issue by July 27, 2003.
Notice 2003-23(PDF, 23K)
Weighted average interest rate update. The weighted average interest rate for April 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.
ESTATE TAX
Rev. Rul. 2003-40(PDF, 25K)
Estate tax; taxation of life insurance. If a Louisiana decedent purchases a life insurance policy on the decedent's life during marriage, names the decedent as owner of the policy, and does not transfer ownership of the policy, the policy is presumed to be community property under Louisiana law. As a result, one-half of the proceeds is includible in the decedent's gross estate.
EMPLOYMENT TAX
Rev. Proc. 2003-30(PDF, 224K)
Specifications are set forth for the private printing of paper and laser-printed substitutes for tax year 2003 Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and Tax Statements. Rev. Proc. 2002-53 superseded.
Rev. Proc. 2003-31(PDF, 99K)
Specifications are set forth for the private printing of paper substitutes for the December 2002 revisions of Form W-2c, Corrected Wage and Tax Statement, and Form W-3c, Transmittal of Corrected Wage and Tax Statements. Rev. Proc. 2002-51 superseded.
TAX CONVENTIONS
Announcement 2003-21(PDF, 15K)
Dutch agreement on pension funds. A copy of the News Release issued by the Director, International (U.S. Competent Authority) on March 21, 2003 (IR-2003-27), is set forth.
ADMINISTRATIVE
Announcement 2003-25(PDF, 21K)
This document provides notice of a change in location of a public hearing on proposed regulations (REG-126485-01, 2003-9 I.R.B. 542) relating to statutory mergers and consolidations. April 28, 2003 2003-17 I.R.B.
Rev. Rul. 2003-41(PDF, 31K)
Filing a timely claim for refund. This ruling holds that section 7503 of the Code does not affect the time for filing a timely claim for refund under section 6511 of the Code when the last day for filing a return falls on a Saturday, Sunday, or legal holiday, and the taxpayer does not file a return on the next succeeding day that is not a Saturday, Sunday, or legal holiday. Rev. Rul. 66-118 distinguished.
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