Internal Revenue Bulletin: 2003-43 |
October 27, 2003 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- T.D. 9090
- 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
- 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
- Rev. Proc. 2003-74
- 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
- Notice 2003-70
- Part IV. Items of General Interest
- Definition of Terms and Abbreviations
- Numerical Finding List
- Effect of Current Actions on Previously Published Items
- How to get the Internal Revenue Bulletin
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