Internal Revenue Bulletin: 2003-48 |
December 1, 2003 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- Part III. Administrative, Procedural, and Miscellaneous
- Notice 2003-66
- Rev. Proc. 2003-84
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. SUMMARY OF MAJOR CHANGES
- SECTION 4. SCOPE
- SECTION 5. MAKING THE MONTHLY CLOSING ELECTION
- SECTION 6. MONTHLY CLOSING OF THE BOOKS
- SECTION 7. TERMINATION OF MONTHLY CLOSING ELECTION AND RE-ELECTION AFTER TERMINATION
- SECTION 8. REPORTING REQUIREMENTS
- SECTION 9 EFFECTIVE DATE AND TRANSITION RULES
- SECTION 10 EFFECT ON OTHER DOCUMENTS
- SECTION 11 PAPERWORK REDUCTION ACT
- DRAFTING INFORMATION
- Part IV. Items of General Interest
- REG-146692-03
- Announcement of Disciplinary Actions Involving Attorneys, Certified Public Accountants, Enrolled Agents, and Enrolled Actuaries — Suspensions, Censures, Disbarments, and Resignations
- Announcement 2003-74
- Announcement 2003-76
- Announcement 2003-78
- 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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