Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Rev. Rul. 2003-102
    • Rev. Rul. 2003-103
    • T.D. 9071
    • REG-163974-02
  • EMPLOYEE PLANS
    • T.D. 9076
    • Notice 2003-62
    • Notice 2003-63
    • Rev. Proc. 2003-72
  • EXEMPT ORGANIZATIONS
    • T.D. 9070
  • EMPLOYMENT TAX
    • REG-144908-02
  • ADMINISTRATIVE
    • T.D. 9073
    • REG-140930-02
    • Announcement 2003-55
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • Rev. Rul. 2003-102
    • ISSUE
    • FACTS
    • LAW AND ANALYSIS
    • HOLDING
    • EFFECT ON OTHER REVENUE RULINGS
    • DRAFTING INFORMATION
  • T.D. 9071
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • Effective Date
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
  • T.D. 9076
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background
      • Explanation of Provisions
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 1—INCOME TAXES
      • Part 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
    • Drafting Information
  • Rev. Rul. 2003-103
    • DRAFTING INFORMATION
  • T.D. 9073
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • Special Analyses
    • Amendments to the Regulations
      • PART 301— PROCEDURE AND ADMINISTRATION
    • Drafting Information
  • T.D. 9070
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 301—PROCEDURE AND ADMINISTRATION
    • Drafting Information
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2003-62
    • • BACKGROUND
      • INDEPENDENT STUDIES OF MORTALITY OF INDIVIDUALS COVERED BY PENSION PLANS
      • REFLECTION OF MORTALITY TRENDS
      • OTHER FACTORS TO BE TAKEN INTO ACCOUNT
      • COMMENTS REQUESTED
    • DRAFTING INFORMATION
  • Notice 2003-63
    • Drafting Information
  • Rev. Proc. 2003-72
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. EXTENSION OF TIME TO AMEND DEFINED CONTRIBUTION PLANS FOR FINAL AND TEMPORARY REGULATIONS UNDER § 401(a)(9)
    • SECTION 4. EXTENSION OF TIME TO FILE DETERMINATION LETTER APPLICATIONS
    • SECTION 5. PLANS THAT ARE AMENDED WITHIN THE GUST REMEDIAL AMENDMENT PERIOD
    • SECTION 6. STREAMLINED COMPLIANCE REQUIREMENTS FOR PLANS THAT ARE NOT AMENDED WITHIN THE GUST REMEDIAL AMENDMENT PERIOD
    • SECTION 7. EXAMPLES
    • SECTION 8. EFFECT ON OTHER DOCUMENTS
    • SECTION 9. EFFECTIVE DATE
    • DRAFTING INFORMATION
• Part IV. Items of General Interest
  • REG-140808-02
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Special Analyses
      • Comments and Requests for a Public Hearing
    • Proposed Amendments to the Regulations
      • PART 301—PROCEDURE AND ADMINISTRATION
    • Drafting Information
  • REG-140930-02
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background
      • Explanation of Provisions
      • Special Analyses
      • Comments and Requests for a Public Hearing
    • Proposed Amendments to the Regulations
      • PART 301—PROCEDURE AND ADMINISTRATION
    • Drafting Information
  • REG-142538-02
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Special Analyses
      • Comments and Request for a Public Hearing
    • Proposed Amendments to the Regulations
      • PART 301—PROCEDURE AND ADMINISTRATION
    • Drafting Information
  • REG-143679-02
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background and Explanation of Provisions
      • Special Analyses
      • Comments and Public Hearing
    • Proposed Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
  • REG-144908-02
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • Special Analyses
      • Comments and Requests for a Public Hearing
    • Proposed Amendments to the Regulations
      • PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
    • Drafting Information
  • REG-163974-02
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • Proposed Effective Date
      • Special Analyses
      • Comments and Request for a Public Hearing
    • Proposed Amendment to the Regulations
      • PART 1—INCOME TAX
    • Drafting Information
  • Announcement 2003-55
    • Sample Forms
• 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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