Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • T.D. 9089
    • T.D. 9090
    • Notice 2003-71
  • EXEMPT ORGANIZATIONS
    • Announcement 2003-64
  • EMPLOYMENT TAX
    • Notice 2003-70
  • ADMINISTRATIVE
    • Rev. Proc. 2003-74
    • Rev. Proc. 2003-76
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • T.D. 9090
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background
      • Explanation of Provisions
      • Effect on Other Documents
      • Special Analyses
    • Amendments to the Regulations
      • PART 1—INCOME TAXES
      • PART 602 — OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
    • Drafting Information
  • T.D. 9089
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • A. Application of Section 108(a)(1)(B)
      • B. Application of Section 108(b)
      • 1. Consolidated approach
      • 2. Ordering rule
      • 3. Look-through rule
      • C. Corresponding Amendments
      • 1. The investment adjustment rules
      • 2. The excess loss account rules
      • 3. Rules governing apportionment of net operating losses
      • D. Request for Comments
      • Effective Dates
      • Special Analyses
    • Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2003-70
    • Purpose
    • Purpose and Contents of Proposed Revenue Procedure
    • Effective Date
    • Request for Comments
    • Drafting Information
    • Proposed Revenue Procedure
    • I. PURPOSE
    • II. BACKGROUND
    • III. DEFINITIONS
    • IV. QUESTIONS AND ANSWERS
    • A. LIST OF QUESTIONS
    • B. Q & As RELATED TO AGENTS AND STATE AGENTS
    • C. Q & As RELATED TO THIRD PARTIES
    • 1. REPORTING AGENTS
    • 2. SUBAGENTS
    • V. EFFECTIVE DATE
    • VI. EFFECT ON OTHER PUBLICATIONS
    • VII. PAPERWORK REDUCTION ACT
    • VIII. DRAFTING INFORMATION
  • Notice 2003-71
    • SUMMARY
    • ANALYSIS
    • EFFECTIVE DATE
    • COMMENTS
    • CONTACT INFORMATION
  • Rev. Proc. 2003-74
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. EFFECT ON OTHER REVENUE PROCEDURES
    • SECTION 4. EFFECTIVE DATE
    • SECTION 5. DRAFTING INFORMATION
  • Rev. Proc. 2003-76
    • SECTION 1. PURPOSE
    • SECTION 2. SUMMARY OF STANDARD MILEAGE RATES
    • SECTION 3. BACKGROUND AND CHANGES
    • SECTION 4. DEFINITIONS
    • SECTION 5. BUSINESS STANDARD MILEAGE RATE
    • SECTION 6. RESERVED
    • SECTION 7. CHARITABLE, MEDICAL, AND MOVING STANDARD MILEAGE RATE
    • SECTION 8. FIXED AND VARIABLE RATE ALLOWANCE
    • SECTION 9. APPLICATION
    • SECTION 10. WITHHOLDING AND PAYMENT OF EMPLOYMENT TAXES
    • SECTION 11. EFFECT ON OTHER DOCUMENTS
    • DRAFTING INFORMATION
• Part IV. Items of General Interest
  • REG-141402-02
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background and Explanation of Provisions
      • Special Analyses
      • Comments and Public Hearing
    • Proposed Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
  • REG-132760-03
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background and Explanation of Provisions
      • Special Analysis
      • Comments and Public Hearing
    • Proposed Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
  • Announcement 2003-64
  • Announcement 2003-65
• Definition of Terms and Abbreviations
  • Definition of Terms
  • Abbreviations
• Numerical Finding List
  • Numerical Finding List
• Effect of Current Actions on Previously Published Items
  • Findings List of Current Actions on Previously Published Items
• How to get the Internal Revenue Bulletin
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