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 2003-40(PDF, 169K)
This announcement describes changes the IRS is testing under section 32 of the Code in determining qualifying child eligibility under the Earned Income Credit.

Notice 2003-37(PDF, 97K)
This notice provides a proposed revenue procedure that establishes an optional procedure for payors who make payments in the course of their trade or business through payment cards to determine whether the payments are reportable under sections 6041 and 6041A of the Code.

Rev. Rul. 2003-66(PDF, 81K)
Information reporting requirements. This ruling provides guidance to federal agencies about the information reporting requirements under sections 6041A and 6050M of the Code for the payment of services.

Rev. Rul. 2003-67(PDF, 76K)
Obsolete revenue rulings. This ruling obsoletes prior rulings which have been identified as no longer being determinative.

Rev. Rul. 2003-68(PDF, 79K)
LIFO; price indexes; department stores. The April 2003 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, firstout inventory methods for valuing inventories for tax years ended on, or with reference to, April 30, 2003.

Rev. Rul. 2003-69(PDF, 81K)
Small partnership exception. This ruling addresses the issue of whether a partnership qualifies for the small partnership exception provided in section 6231(a)(1)(B) of the Code, and thus does not fall within the unified audit and litigation procedures under sections 6221 through 6234 (TEFRA partnership provisions), where one of the partners is either an organization that is exempt from taxation under section 501(a) that meets the definition of a C corporation for federal tax purposes or a foreign corporation.

T.D. 9059(PDF, 118K)
Final regulations under section 755 of the Code provide guidance to partnerships and their partners concerning the allocation of basis adjustments among partnership assets.

Announcement 2003-40(PDF, 169K)
This announcement describes changes the IRS is testing under section 32 of the Code in determining qualifying child eligibility under the Earned Income Credit.

Announcement 2003-43(PDF, 114K)
This announcement contains the annual report concerning the Pre-Filing Agreement Program of the Large and Mid-Size Business Division of the Service for Calendar Year 2002.

Announcement 2003-44(PDF, 74K)
This document corrects a typographical error in Rev. Rul. 2003-50, 2003-21 I.R.B. 944. Rev. Rul. 2003-50 modified.

T.D. 9060(PDF, 88K)
REG-103809-03(PDF, 76K)
Temporary and proposed regulations incorporate and clarify the phrase "return information reflected on returns" in conformance with the terms of section 6103(j)(5) of the Code. The temporary regulations also remove certain items of return information that the Department of Agriculture no longer needs for conducting the census of Agriculture.