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.

Announcement 2003-73 (PDF, 78K)
This announcement solicits applications from potential partners to participate in the 2004 IRS Individual e-file Partnership Program. The partnership opportunities are a result of RRA 98, which requires the IRS to receive 80 percent of all returns electronically by 2007. RRA 98 authorized the IRS Commissioner to promote the benefits of and encourage the use of e-file services through partnerships with various entities that offer low cost tax preparation and electronic filing of income tax returns for qualified taxpayers. Those applicants that are accepted as partners will have a link(s) and description(s) of their services placed on the IRS website at www.irs.gov (IRS e-file Partners Page).

INCOME TAX

Rev. Rul. 2003-118(PDF, 40K)
CPI adjustment for below-market loans for 2004. The amount that section 7872(g) of the Code permits a taxpayer to lend to a qualified continuing care facility without incurring imputed interest is published and adjusted for inflation for years 1987–2004. Rev. Rul. 2002–78 supplemented and superseded.

Rev. Rul. 2003-119(PDF, 54K)
Section 1274A - inflation adjusted numbers for 2004. This ruling provides the dollar amounts, increased by the 2004 inflation adjustment, for section 1274A of the Code. Rev. Rul. 2002–79 supplemented and superseded.

Notice 2003-74(PDF, 39K)
Weighted average interest rate update. The weighted average interest rate for November 2003 and the resulting permissible range of interest rates used to calculate current liability for purposes of the full funding limitation of section 412(c)(7) of the Code are set forth.

Announcement 2003-72 (PDF, 64K)
A list is provided of organizations now classified as private foundations.

Rev. Proc. 2003-82(PDF, 58K)
Low-income housing credit tenant income certifications. This procedure provides safe harbors under which the Internal Revenue Service will treat a residential rental unit in a building as a low-income unit under section 42(i)(3)(A) of the Code if the incomes of the individuals occupying the unit are at or below the applicable income limitation before the beginning of the building's credit period, but their incomes exceed that limitation at the beginning of the building's credit period.

Rev. Proc. 2003-83(PDF, 338K)
This procedure provides specifications for filing Form 1042–S, Foreign Person’s U.S. Source Income Subject to Withholding, Electronically or Magnetically. The procedure will be reprinted as the current revision of Publication 1187. Rev. Proc. 2001–40 superseded.