Internal Revenue Bulletin: 2003-31 |
August 4, 2003 |
Table of Contents
- Highlights of This Issue
- Preface
- Part III. Administrative, Procedural, and Miscellaneous
- Rev. Proc. 2003-53
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. SCOPE AND OBJECTIVE
- SECTION 4. SAMPLE INTER VIVOS CHARITABLE REMAINDER ANNUITY TRUST — ONE LIFE
- SECTION 5. ANNOTATIONS REGARDING SAMPLE INTER VIVOS CHARITABLE REMAINDER ANNUITY TRUST — ONE LIFE
- .01 Annotations for Introductory Paragraph and Paragraph 1, Funding of Trust, of the Sample Trust.
- .02 Annotations for Paragraph 2, Payment of Annuity Amount, of the Sample Trust.
- .03 Annotations for Paragraph 3, Proration of Annuity Amount, of the Sample Trust.
- .04 Annotations for Paragraph 4, Distribution to Charity, of the Sample Trust.
- .05 Annotations for Paragraph 6, Prohibited Transactions, of the Sample Trust.
- SECTION 6. ALTERNATE PROVISIONS FOR SAMPLE INTER VIVOS CHARITABLE REMAINDER ANNUITY TRUST — ONE LIFE
- .01 Annuity Amount Stated as a Specific Dollar Amount.
- .02 Payment of Part of the Annuity to an Organization Described in § 170(c).
- .03 Qualified Contingency.
- .04 Last Annuity Payment to the Recipient.
- .05 Restricting the Charitable Remainderman to a Public Charity.
- .06 Retaining the Right to Substitute the Charitable Remainderman.
- .07 Power of Appointment to Designate the Charitable Remainderman.
- SECTION 7. EFFECT ON OTHER REVENUE PROCEDURES
- DRAFTING INFORMATION
- Rev. Proc. 2003-54
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. SCOPE AND OBJECTIVE
- SECTION 4. SAMPLE INTER VIVOS CHARITABLE REMAINDER ANNUITY TRUST — TERM OF YEARS
- SECTION 5. ANNOTATIONS REGARDING SAMPLE INTER VIVOS CHARITABLE REMAINDER ANNUITY TRUST — TERM OF YEARS
- .01 Annotations for Introductory Paragraph and Paragraph 1, Funding of Trust, of the Sample Trust.
- .02 Annotations for Paragraph 2, Payment of Annuity Amount, of the Sample Trust.
- .03 Annotation for Paragraph 3, Proration of Annuity Amount, of the Sample Trust.
- .04 Annotations for Paragraph 4, Distribution to Charity, of the Sample Trust.
- .05 Annotations for Paragraph 6, Prohibited Transactions, of the Sample Trust.
- SECTION 6. ALTERNATE PROVISIONS FOR SAMPLE INTER VIVOS CHARITABLE REMAINDER ANNUITY TRUST — TERM OF YEARS
- .01 Annuity Amount Stated as a Specific Dollar Amount.
- .02 Payment of Part of the Annuity to an Organization Described in § 170(c).
- .03 Apportionment of the Annuity Amount among Members of a Named Class in the Discretion of the Trustee.
- .04 Qualified Contingency.
- .05 Restricting the Charitable Remainderman to a Public Charity.
- .06 Retaining the Right to Substitute the Charitable Remainderman.
- .07 Power of Appointment to Designate the Charitable Remainderman.
- DRAFTING INFORMATION
- Rev. Proc. 2003-55
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. SCOPE AND OBJECTIVE
- SECTION 4. SAMPLE INTER VIVOS CHARITABLE REMAINDER ANNUITY TRUST — TWO LIVES, CONSECUTIVE INTERESTS
- SECTION 5. ANNOTATIONS REGARDING SAMPLE INTER VIVOS CHARITABLE REMAINDER ANNUITY TRUST — TWO LIVES, CONSECUTIVE INTERESTS
- .01 Annotations for Introductory Paragraph and Paragraph 1, Funding of Trust, of the Sample Trust.
- .02 Annotations for Paragraph 2, Payment of Annuity Amount, of the Sample Trust.
- .03 Annotation for Paragraph 3, Payment of Federal Estate Taxes and State Death Taxes, of the Sample Trust.
- .04 Annotations for Paragraph 4, Proration of Annuity Amount, of the Sample Trust.
- .05 Annotations for Paragraph 5, Distribution to Charity, of the Sample Trust.
- .06 Annotations for Paragraph 7, Prohibited Transactions, of the Sample Trust.
- SECTION 6. ALTERNATE PROVISIONS FOR SAMPLE INTER VIVOS CHARITABLE REMAINDER ANNUITY TRUST— TWO LIVES, CONSECUTIVE INTERESTS
- .01 Annuity Amount Stated as a Specific Dollar Amount.
- .02 Payment of Part of the Annuity to an Organization Described in § 170(c).
- .03 Qualified Contingency.
- .04 Retaining the Right to Revoke the Interest of the Successor Recipient.
- .05 Last Annuity Payments to the Recipients.
- .06 Restricting the Charitable Remainderman to a Public Charity.
- .07 Retaining the Right to Substitute the Charitable Remainderman.
- .08 Power of Appointment to Designate the Charitable Remainderman.
- SECTION 7. EFFECT ON OTHER REVENUE PROCEDURES
- DRAFTING INFORMATION
- Rev. Proc. 2003-56
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. SCOPE AND OBJECTIVE
- SECTION 4. SAMPLE INTER VIVOS CHARITABLE REMAINDER ANNUITY TRUST — TWO LIVES, CONCURRENT AND CONSECUTIVE INTERESTS
- SECTION 5. ANNOTATIONS REGARDING SAMPLE INTER VIVOS CHARITABLE REMAINDER ANNUITY TRUST — TWO LIVES, CONCURRENT AND CONSECUTIVE
INTERESTS
- .01 Annotations for Introductory Paragraph and Paragraph 1, Funding of Trust, of the Sample Trust.
- .02 Annotations for Paragraph 2, Payment of Annuity Amount, of the Sample Trust.
- .03 Annotation for Paragraph 3, Payment of Federal Estate Taxes and State Death Taxes, of the Sample Trust.
- .04 Annotations for Paragraph 4, Proration of Annuity Amount, of the Sample Trust.
- .05 Annotations for Paragraph 5, Distribution to Charity, of the Sample Trust.
- .06 Annotations for Paragraph 7, Prohibited Transactions, of the Sample Trust.
- SECTION 6. ALTERNATE PROVISIONS FOR SAMPLE INTER VIVOS CHARITABLE REMAINDER ANNUITY TRUST — TWO LIVES, CONCURRENT AND CONSECUTIVE
INTERESTS
- .01 Annuity Amount Stated as a Specific Dollar Amount.
- .02 Payment of Part of the Annuity to an Organization Described in § 170(c).
- .03 Qualified Contingency.
- .04 Retaining the Right to Revoke the Interest of the Survivor Recipient.
- .05 Last Annuity Payments to the Recipients.
- .06 Restricting the Charitable Remainderman to a Public Charity.
- .07 Retaining the Right to Substitute the Charitable Remainderman.
- .08 Power of Appointment to Designate the Charitable Remainderman.
- SECTION 7. EFFECT ON OTHER REVENUE PROCEDURES
- DRAFTING INFORMATION
- Rev. Proc. 2003-57
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. SCOPE AND OBJECTIVE
- SECTION 4. SAMPLE TESTAMENTARY CHARITABLE REMAINDER ANNUITY TRUST — ONE LIFE
- SECTION 5. ANNOTATIONS REGARDING SAMPLE TESTAMENTARY CHARITABLE REMAINDER ANNUITY TRUST — ONE LIFE
- .01 Annotations for Introductory Paragraph of the Sample Trust.
- .02 Annotations for Paragraph 1, Payment of Annuity Amount, of the Sample Trust.
- .03 Annotations for Paragraph 2, Deferral Provision, of the Sample Trust.
- .04 Annotations for Paragraph 3, Proration of Annuity Amount, of the Sample Trust.
- .05 Annotations for Paragraph 4, Distribution to Charity, of the Sample Trust.
- .06 Annotations for Paragraph 6, Prohibited Transactions, of the Sample Trust.
- SECTION 6. ALTERNATE PROVISIONS FOR SAMPLE TESTAMENTARY CHARITABLE REMAINDER ANNUITY TRUST — ONE LIFE
- SECTION 7. EFFECT ON OTHER REVENUE PROCEDURES
- DRAFTING INFORMATION
- Rev. Proc. 2003-58
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. SCOPE AND OBJECTIVE
- SECTION 4. SAMPLE TESTAMENTARY CHARITABLE REMAINDER ANNUITY TRUST — TERM OF YEARS
- SECTION 5. ANNOTATIONS REGARDING SAMPLE TESTAMENTARY CHARITABLE REMAINDER ANNUITY TRUST — TERM OF YEARS
- .01 Annotations for Introductory Paragraph of the Sample Trust.
- .02 Annotations for Paragraph 1, Payment of Annuity Amount, of the Sample Trust.
- .03 Annotations for Paragraph 2, Deferral Provision, of the Sample Trust.
- .04 Annotation for Paragraph 3, Proration of Annuity Amount, of the Sample Trust.
- .05 Annotations for Paragraph 4, Distribution to Charity, of the Sample Trust.
- .06 Annotations for Paragraph 6, Prohibited Transactions, of the Sample Trust.
- SECTION 6. ALTERNATE PROVISIONS FOR SAMPLE TESTAMENTARY CHARITABLE REMAINDER ANNUITY TRUST — TERM OF YEARS
- .01 Annuity Amount Stated as a Specific Dollar Amount.
- .02 Payment of Part of the Annuity to an Organization Described in § 170(c).
- .03 Apportionment of the Annuity Amount among Members of a Named Class in the Discretion of the Trustee.
- .04 Qualified Contingency.
- .05 Power of Appointment to Designate the Charitable Remainderman.
- DRAFTING INFORMATION
- Rev. Proc. 2003-59
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. SCOPE AND OBJECTIVE
- SECTION 4. SAMPLE TESTAMENTARY CHARITABLE REMAINDER ANNUITY TRUST — TWO LIVES, CONSECUTIVE INTERESTS
- SECTION 5. ANNOTATIONS REGARDING SAMPLE TESTAMENTARY CHARITABLE REMAINDER ANNUITY TRUST — TWO LIVES, CONSECUTIVE INTERESTS
- .01 Annotations for Introductory Paragraph of the Sample Trust.
- .02 Annotations for Paragraph 1, Payment of Annuity Amount, of the Sample Trust.
- .03 Annotations for Paragraph 2, Deferral Provision, of the Sample Trust.
- .04 Annotations for Paragraph 3, Proration of Annuity Amount, of the Sample Trust.
- .05 Annotations for Paragraph 4, Distribution to Charity, of the Sample Trust.
- .06 Annotations for Paragraph 6, Prohibited Transactions, of the Sample Trust.
- SECTION 6. ALTERNATE PROVISIONS FOR SAMPLE TESTAMENTARY CHARITABLE REMAINDER ANNUITY TRUST — TWO LIVES, CONSECUTIVE INTERESTS
- SECTION 7. EFFECT ON OTHER REVENUE PROCEDURES
- DRAFTING INFORMATION
- Rev. Proc. 2003-60
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. SCOPE AND OBJECTIVE
- SECTION 4. SAMPLE TESTAMENTARY CHARITABLE REMAINDER ANNUITY TRUST — TWO LIVES, CONCURRENT AND CONSECUTIVE INTERESTS
- SECTION 5. ANNOTATIONS REGARDING SAMPLE TESTAMENTARY CHARITABLE REMAINDER ANNUITY TRUST — TWO LIVES, CONCURRENT AND CONSECUTIVE
INTERESTS
- .01 Annotations for Introductory Paragraph of the Sample Trust.
- .02 Annotations for Paragraph 1, Payment of Annuity Amount, of the Sample Trust.
- .03 Annotations for Paragraph 2, Deferral Provision, of the Sample Trust.
- .04 Annotations for Paragraph 3, Proration of Annuity Amount, of the Sample Trust.
- .05 Annotations for Paragraph 4, Distribution to Charity, of the Sample Trust.
- .06 Annotations for Paragraph 6, Prohibited Transactions, of the Sample Trust.
- SECTION 6. ALTERNATE PROVISIONS FOR SAMPLE TESTAMENTARY CHARITABLE REMAINDER ANNUITY TRUST — TWO LIVES, CONCURRENT AND CONSECUTIVE INTERESTS
- SECTION 7. EFFECT ON OTHER REVENUE PROCEDURES
- DRAFTING INFORMATION
- Rev. Proc. 2003-53
- Part IV. Items of General Interest
- Announcement of Disciplinary Actions Involving Attorneys, Certified Public Accountants, Enrolled Agents, and Enrolled Actuaries
— Suspensions, Censures, Disbarments, and Resignations
- Suspensions From Practice Before the Internal Revenue Service After Notice and an Opportunity for a Proceeding
- Disbarments From Practice Before the Internal Revenue Service After Notice and an Opportunity for a Proceeding
- Consent Suspensions From Practice Before the Internal Revenue Service
- Expedited Suspensions From Practice Before the Internal Revenue Service
- Resignations of Enrolled Agents
- Censure Issued by Consent
- Announcement of Disciplinary Actions Involving Attorneys, Certified Public Accountants, Enrolled Agents, and Enrolled Actuaries
— Suspensions, Censures, Disbarments, and Resignations
- 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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