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.

INCOME TAX

Notice 2003-15(PDF, 23K)
Finality of foreign adoptions. This notice provides a proposed revenue procedure that would establish certain safe harbors for determining the finality of the adoption of eligible foreign-born children for purposes of the adoption credit and the exclusion for employer-provided assistance for qualified adoption expenses. Comments are requested by June 2, 2003.

REG-103580-02(PDF, 95K)
Proposed regulations under section 721 of the Code describe the tax consequences of certain noncompensatory options and convertible instruments issued by partnerships. The regulations provide that section 721 generally applies to the exercise of a noncompensatory option. The regulations also modify the rules under section 704(b) regarding the determination of the partners' distributive shares of partnership items, and provide that the holder of a noncompensatory option is treated as a partner under certain circumstances. A public hearing is scheduled for May 20, 2003.

T.D. 9038(PDF, 46K)
REG-126485-01(PDF, 24K)
Temporary and proposed regulations under section 368 of the Code provide guidance with respect to statutory mergers and consolidations. These regulations also provide that the merger of a domestic corporation into a domestic disregarded entity can qualify as a statutory merger or consolidation. A public hearing on the proposed regulations is scheduled for May 21, 2003.

T.D. 9035(PDF, 52K)
Final regulations under section 1041 of the Code relate to the tax treatment of redemptions, during marriage or incident to divorce, of stock in a corporation owned by a spouse or a former spouse.

T.D. 9036(PDF, 29K)
Final regulations under section 6103 of the Code permit the IRS to authorize agencies with access to returns and return information to redisclose returns and return information, with the approval of the Commissioner, to any authorized recipient set forth in section 6103, subject to the same restrictions and conditions, and for the same purposes, as if the recipient had received the information from the IRS directly.

T.D. 9037(PDF, 43K)
Final regulations under section 6103 of the Code authorize the disclosure of additional tax information to the Bureau of the Census to better meet the Bureau's program objectives, which include the Longitudinal Employer-Household Dynamics (LEHD) project and the Survey of Income and Program Participation (SIPP) project.