Links to Official IRS Bulletin Documents listed below are in the Adobe Acrobat PDF Format, and require the appropriate Acrobat Reader to view and/or print.
EMPLOYEE PLANS
Rev. Proc. 2003-4(PDF, 161K)
Rulings and information letters; issuance procedures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters related to sections of the Code currently under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division. Rev. Proc. 2002-4 superseded.
Rev. Proc. 2003-5(PDF, 112K)
Technical advice. Revised procedures are provided for furnishing technical advice to area managers and appeals offices by the Office of the Commissioner, Tax Exempt and Government Entities Division, regarding issues in the employee plans area (including actuarial matters) and in the exempt organizations area. Rev. Proc. 2002-5 superseded.
Rev. Proc. 2003-6(PDF, 165K)
Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under sections 401(a), 403(a), 409, and 4975 of the Code. Rev. Proc. 2002-6 superseded.
Rev. Proc. 2003-8(PDF, 67K)
User fees for employee plans and exempt organizations. Up-to-date guidance for complying with the user fee program of the Service as it pertains to requests for letter rulings, determination letters, etc., on matters under the jurisdiction of the Office of the Commissioner, Tax Exempt and Government Entities Division, is provided. Rev. Proc. 2002-8 superseded.
EXEMPT ORGANIZATIONS
Rev. Proc. 2003-4(PDF, 161K)
Rulings and information letters; issuance procedures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters related to sections of the Code currently under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division. Rev. Proc. 2002-4 superseded.
Rev. Proc. 2003-5(PDF, 112K)
Technical advice. Revised procedures are provided for furnishing technical advice to area managers and appeals offices by the Office of the Commissioner, Tax Exempt and Government Entities Division, regarding issues in the employee plans area (including actuarial matters) and in the exempt organizations area. Rev. Proc. 2002-5 superseded.
Rev. Proc. 2003-8(PDF, 67K)
User fees for employee plans and exempt organizations. Up-to-date guidance for complying with the user fee program of the Service as it pertains to requests for letter rulings, determination letters, etc., on matters under the jurisdiction of the Office of the Commissioner, Tax Exempt and Government Entities Division, is provided. Rev. Proc. 2002-8 superseded.
2002 Declaratory Judgment Proceedings(PDF, 13K)
Cumulative List of Declaratory Judgment Proceedings Under Section 7428 for 2002, Finding List of Previously Published Items published in the Bulletin from July through December 2002 begins on page iv. Index of items published in the Bulletin from July through December 2002 begins on page vi. Numerical Finding List of Revenue Rulings, Revenue Procedures, Treasury Decisions, etc., published in the Bulletin from July through December 2002 begins on page ii.
ADMINISTRATIVE
Rev. Proc. 2003-1(PDF, 277K)
Letter rulings, determination letters, and information letters issued by the Associate Chief Counsel (Corporate), Associate Chief Counsel (Financial Institutions & Products), Associate Chief Counsel (Income Tax & Accounting), Associate Chief Counsel (International), Associate Chief Counsel (Passthroughs & Special Industries), Associate Chief Counsel (Procedure and Administration), and Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities). Revised procedures are provided for issuing letter rulings, determination letters, and information letters on specific issues under the jurisdiction of the Associate Chief Counsel (Corporate), Associate Chief Counsel (Financial Institutions & Products), Associate Chief Counsel (Income Tax & Accounting), Associate Chief Counsel (International), Associate Chief Counsel (Passthroughs & Special Industries), Associate Chief Counsel (Procedure and Administration), and Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities). Rev. Proc. 2002-1 superseded. Rev. Procs. 84-37 and 2002-52 modified. Notice 97-19 modified.
Rev. Proc. 2003-2(PDF, 156K)
Technical advice furnished by the Associate Chief Counsel (Corporate), Associate Chief Counsel (Financial Institutions & Products), Associate Chief Counsel (Income Tax & Accounting), Associate Chief Counsel (International), Associate Chief Counsel (Passthroughs & Special Industries), Associate Chief Counsel (Procedure and Administration), and Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities). This procedure explains when and how the Associate Chief Counsel (Corporate), Associate Chief Counsel (Financial Institutions and Products), Associate Chief Counsel (Income Tax and Accounting), Associate Chief Counsel (International), Associate Chief Counsel (Passthroughs and Special Industries), Associate Chief Counsel (Procedure and Administration), and Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities) issue technical advice memoranda (TAMs) and technical expedited advice memoranda (TEAMs) to a director or an area director, appeals. It also explains the rights a taxpayer has when a director or an area director, appeals, requests technical advice or technical expedited advice regarding a tax matter. Rev. Proc. 2002-2, as modified by Rev. Proc. 2002-30, superseded.
Rev. Proc. 2003-3(PDF, 78K)
Areas in which rulings will not be issued (domestic areas). This procedure provides a revised list of those provisions of the Code under the jurisdiction of the Associates Chief Counsel and the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities) relating to matters where the Service will not issue rulings or determination letters. Rev. Procs. 2002-3 and 2002-75 superseded. Rev. Proc. 2002-22 modified.
Rev. Proc. 2003-7(PDF, 32K)
Areas in which advance rulings will not be issued; Associate Chief Counsel (International). This procedure revises the list of those provisions of the Code under the jurisdiction of the Associate Chief Counsel (International) relating to matters where the Service will not issue rulings or determination letters. Rev. Proc. 2002-7 superseded.
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