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

Announcement 2003-12(PDF, 20K)
This document changes the location of two public hearings on proposed regulations (REG-103829-99 and REG-143321-02) that relate to the definition of a highway vehicle for purposes of various excise taxes and information reporting of taxable stock transactions, respectively.

Notice 2003-16(PDF, 23K)
Low-income housing tax credit; private activity bonds. Resident population figures of the various states are provided for purposes of determining the 2003 calendar year (1) state housing credit ceiling under section 42(h) of the Code, (2) private activity bond volume cap under section 146, and (3) private activity bond volume limit under section 142(k)(5).

Rev. Proc. 2003-22(PDF, 136K)
Standard meal rates for family day care providers. This procedure provides optional standard meal and snack rates that family day care providers may use in computing the deductible cost of food provided to eligible children in the day care.

Rev. Rul. 2003-24(PDF, 23K)
Insurance companies; interest rate tables. Prevailing state assumed interest rates are provided for the determination of reserves under section 807 of the Code for contracts issued in 2002 and 2003. Rev. Rul. 92-19 supplemented in part.

Rev. Rul. 2003-26(PDF, 15K)
Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 1274, 1288, and other sections of the Code, tables set forth the rates for March 2003.

T.D. 9039(PDF, 27K)
Final regulations under section 954 of the Code provide that gain or loss arising from certain commodities hedging transactions and currency gain or loss arising from certain interest-bearing liabilities do not constitute (or are not netted against) foreign personal holding company income. This treatment is implemented because the applicable commodities hedging transactions and interest-bearing liabilities typically offset transactions that do not generate foreign personal holding company income.

T.D. 9040(PDF, 47K)
Final regulations under sections 48, 152, 611, 852, 6011, and 6903 of the Code provide rules designed to eliminate regulatory impediments to the electronic filing of Form 1040, U.S. Individual Income Tax Return.

EXCISE TAX

Announcement 2003-12(PDF, 20K)
This document changes the location of two public hearings on proposed regulations (REG-103829-99 and REG-143321-02) that relate to the definition of a highway vehicle for purposes of various excise taxes and information reporting of taxable stock transactions, respectively.

T.D. 9042(PDF, 38K)
REG-139768-02(PDF, 29K)
Temporary and proposed regulations, primarily under section 5891 of the Code, provide the manner and method of paying and reporting the nondeductible 40-percent excise tax imposed on any person who acquires structured settlement payment rights in a structured settlement factoring transaction. A public hearing on the proposed regulations is scheduled for June 12, 2003.

Announcement 2003-11(PDF, 17K)
This document contains corrections to temporary regulations (T.D. 9022, 2002-48 I.R.B. 909) under section 6043(c) that require information reporting by a corporation if control of the corporation is acquired or if the corporation has a recapitalization or other substantial change in capital structure.