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
Rev. Proc. 2003-24(PDF, 31K)
Exceptions from loss transactions. This procedure provides that certain losses are not taken into account in determining whether a transaction is a reportable transaction for purposes of the disclosure rules under section 1.6011-4(b)(5) of the regulations.
Rev. Proc. 2003-25(PDF, 19K)
Transactions with significant book-tax difference, excep-tions. This procedure provides that certain book-tax differ-ences are not taken into account in determining whether a transaction is a reportable transaction for purposes of the disclosure rules under section 1.6011-4(b)(6) of the regulations.
Rev. Rul. 2003-28(PDF, 29K)
Charitable contributions; patents. Under section 170(a) of the Code, a taxpayer's contribution to a qualified charity of: (1) a license to use a patent is not deductible if the taxpayer retains any substantial right in the patent; (2) a patent subject to a conditional reversion is not deductible unless the likelihood of the reversion is so remote as to be negligible; and (3) a patent subject to a license or transfer restriction generally is deductible, but the restriction reduces the amount of the charitable contribution for section 170 purposes.
Rev. Rul. 2003-29(PDF, 34K)
Election in respect of losses attributable to a disaster. This ruling lists the areas declared by the President to qualify as major disaster or emergency areas during 2002 under the Disaster Relief and Emergency Assistance Act.
EMPLOYEE PLANS
Announcement 2003-13(PDF, 15K)
Form 5310, Application for Determination for Terminating Plan. The Service announces that Form 5310 has been revised and is now available. This form is used to request determination letters for terminating qualified employee benefit plans.
EXEMPT ORGANIZATIONS
Announcement 2003-14(PDF, 19K)
A list is provided of organizations now classified as private foundations.
ADMINISTRATIVE
Rev. Proc. 2003-23(PDF, 17K)
This document provides procedures under which a corporation's S status will not be terminated by a direct rollover of stock from its employee stock ownership plan (ESOP) to a participant's individual retirement account (IRA).
Rev. Rul. 2003-27(PDF, 32K)
Employee stock ownership plan (ESOP). This ruling concerns basis adjustments of S corporation stock held by an employee stock ownership plan (ESOP).
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