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 2003-29(PDF, 21K)
Electricity produced from certain renewable resources; calendar year 2003 inflation adjustment factor and reference prices. This notice announces the calendar year 2003 inflation adjustment factor and reference prices for the renewable electricity production credit under section 45 of the Code.
T.D. 9053(PDF, 32K)
REG-141659-02(PDF, 22K)
Temporary and proposed regulations under section 6695 of the Code clarify and amend existing regulations to facilitate electronic filing by return preparers. The regulations eliminate the references to manually signed returns. In addition, they provide that the Commissioner may prescribe, in forms, instructions, or other appropriate guidance, the manner in which preparers may satisfy their obligations under section 6107 to furnish returns to taxpayers and to retain copies of returns.
EMPLOYEE PLANS
Announcement 2003-32(PDF, 24K)
The Service invites the public to participate in the ongoing dialog on the long-term future of the EP determination letter program. This announcement requests comments on the future of the program as modified by responses received in response to Announcement 2001-83, 2001-35 I.R.B. 205. The second white letter may be downloaded from the Internet at: www.irs.gov/ep.
EXEMPT ORGANIZATIONS
Announcement 2003-29(PDF, 28K)
The Service requests public comment on how it might clarify existing requirements that section 501(c)(3) organizations must meet with respect to international grant-making and other international activities. The IRS seeks comments on how new guidance might reduce the possibility of diversion of assets for noncharitable purposes.
Announcement 2003-30(PDF, 26K)
The Service withdraws Announcement 99-45 relating to the deletion of an organization to which contributions are deductible under section 170 of the Code. The Abraham Lincoln Opportunity Foundation will be treated as having been on the Cumulative List retroactively for all periods that it was in existence.
Announcement 2003-31(PDF, 29K)
A list is provided of organizations now classified as private foundations.
Rev. Rul. 2003-49(PDF, 61K)
Reporting requirements for section 527 organizations. This ruling provides questions and answers regarding the reporting and disclosure requirements for political organizations described in section 527 of the Code. Rev. Rul. 2000-49 modified and superseded.
EMPLOYMENT TAX
Rev. Proc. 2003-35(PDF, 46K)
This document provides guidance relating to the Gaming Industry Tipping Agreement Program. Under this program, a gaming industry employer and the Service may work together to reach a Gaming Industry Tip Compliance Agreement that objectively establishes minimum tip rates for tipped employees in specified occupational categories, prescribes a threshold level of participation by the employer's employees, and reduces compliance burdens for the employer and enforcement burdens for the Service.
ADMINISTRATIVE
T.D. 9053(PDF, 32K)
REG-141659-02(PDF, 22K)
Temporary and proposed regulations under section 6695 of the Code clarify and amend existing regulations to facilitate electronic filing by return preparers. The regulations eliminate the references to manually signed returns. In addition, they provide that the Commissioner may prescribe, in forms, instructions, or other appropriate guidance, the manner in which preparers may satisfy their obligations under section 6107 to furnish returns to taxpayers and to retain copies of returns.
Rev. Proc. 2003-29(PDF, 29K)
Qualified mortgage bonds; mortgage credit certificates; national median gross income. Guidance is provided concerning the use of the national and area median gross income figures by issuers of qualified mortgage bonds and mortgage credit certificates in determining the housing cost/income ratio described in section 143(f) of the Code. Rev. Proc. 2002-24 obsoleted, except as provided in section 5.02 of this procedure.
T.D. 9054(PDF, 52K)
Final regulations under section 6103 of the Code relate to disclosure by IRS employees of returns and return information to a designee of the taxpayer. The regulations also provide guidance to taxpayers who wish to designate a person or persons to whom return and return information may be disclosed.
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