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
Ct. D. 2077(PDF, 75K)
Research and development expenses; accounting. The Supreme Court holds that section 1.861-8(e)(3) is a proper exercise of the Secretary of the Treasury's rulemaking authority. Boeing Co., et al. v. United States.
Notice 2003-20(PDF, 36K)
This notice describes the withholding and reporting requirements applicable to eligible deferred compensation plans described in section 457(b) of the Code for periods after December 31, 2001. Notice 2000-38 modified.
Rev. Rul. 2003-45(PDF, 20K)
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 May 2003.
Rev. Rul. 2003-47(PDF, 16K)
Length of service award plan. This ruling provides an example to eligible employers of a type of length-of-service award program (LOSAP) that would qualify as a valid LOSAP plan described in section 457(e)(11)(A)(ii) of the Code.
Rev. Rul. 2003-48(PDF, 30K)
Demutualization. This ruling provides guidance as to the tax consequences when, as described in the specific facts presented, a mutual savings bank converts to a stock savings bank and a holding company structure is created.
EMPLOYEE PLANS
Notice 2003-20(PDF, 36K)
This notice describes the withholding and reporting requirements applicable to eligible deferred compensation plans described in section 457(b) of the Code for periods after December 31, 2001. Notice 2000-38 modified.
Rev. Rul. 2003-47(PDF, 16K)
Length of service award plan. This ruling provides an example to eligible employers of a type of length-of-service award program (LOSAP) that would qualify as a valid LOSAP plan described in section 457(e)(11)(A)(ii) of the Code.
T.D. 9052(PDF, 112K)
Final regulations provide guidance on the notification requirements under section 4980F of the Code and section 204(h) of the Employee Retirement Income Security Act of 1974 (ERISA).
EXEMPT ORGANIZATIONS
Announcement 2003-28(PDF, 19K)
A list is provided of organizations now classified as private foundations.
EMPLOYMENT TAX
Notice 2003-20(PDF, 36K)
This notice describes the withholding and reporting requirements applicable to eligible deferred compensation plans described in section 457(b) of the Code for periods after December 31, 2001. Notice 2000-38 modified.
Rev. Rul. 2003-46(PDF, 17K)
Federal Insurance Contributions Act (FICA); Medicare. This ruling provides that for the continuing employment exception to the Medicare portion of the Federal Insurance Contributions Act tax to apply to service performed by an employee of a state, political subdivision, or instrumentality thereof, such employee must be a member of a retirement system pursuant to section 3121(b)(7)(F) of the Code. Rev. Ruls. 86-88 and 88-36 supplemented.
Rev. Rul. 2003-47(PDF, 16K)
Length of service award plan. This ruling provides an example to eligible employers of a type of length-of-service award program (LOSAP) that would qualify as a valid LOSAP plan described in section 457(e)(11)(A)(ii) of the Code.
ADMINISTRATIVE
Notice 2003-20(PDF, 36K)
This notice describes the withholding and reporting requirements applicable to eligible deferred compensation plans described in section 457(b) of the Code for periods after December 31, 2001. Notice 2000-38 modified.
Notice 2003-27(PDF, 12K)
Credit for sales of fuel produced from a nonconventional source, inflation adjustment factor, and reference price. This notice publishes the nonconventional source fuel credit, inflation adjustment factor, and reference price under section 29 of the Code for calendar year 2002. This data is used to determine the credit allowable on sales of fuel produced from a nonconventional source.
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