EXEMPT ORGANIZATIONS — Internal Revenue Bulletin 2003-1

Form:

45, 812 Appeals:

990, request for comments on possible changes (Ann 87) 39, 624 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, request for comments (Ann 92) 41, 709 ; correction (Ann 103) 45, 836 Indian tribal governments treated as

26 CFR 1.61–2, amended; 1.61–22, added; 1.83–1, –3, –6, amended; 1.301–1(q), added; 1.1402(a)–18, added; 1.7872–15, added; 31.3121(a), 31.3231(e), 31.3306(b), 31.3401(a), amended; split-dollar life insurance arrangements (REG– 164754–01) 30, 212 26 CFR 25.2207A–1, amended; 25.2519–1, amended; net gift treatment under section 2519 (REG– 123345–01) 32, 321 26 CFR 25.2522(c)–3, amended; definition of guaranteed annuity and lead unitrust interests (REG– 115781–01) 33, 380 26 CFR 25.6011–4, added; tax shelter disclosure statements (REG– 103735–00) 45, 832 Regulations:

Arbitration procedures, extension of

test (Ann 60) 26, 28 Mediation procedure (RP 44) 26, 10 Settlement initiative for section 302/

318 basis-shifting transactions (Ann 97) 43, 757 Termination of settlement initiative for

states, list (RP 64) 42, 717 List of organizations classified as private

foundations (Ann 64) 27, 72 ; (Ann 66) 29, 183 ; (Ann 70) 31, 284 ; (Ann 72) 32, 323 ; (Ann 75) 34, 416 ; (Ann 77) 35, 471 ; (Ann 80) 36, 515 ; (Ann 88) 38, 564 ; (Ann 104) 45, 836 ; (Ann 107) 48, 923 Practice before the Internal Revenue Ser

transactions (RR 69) 44, 760 Business and traveling expenses:

corporate owned life insurance(COLI) cases (Ann 96) 43, 756 Archer MSAs, 2002 not a cut-off year

(Ann 90) 40, 684 Base period T-bill rate for 2002 (RR 68)

45, 808 Business expenses, lease-in/lease-out

Per diem allowances, 2003 (RP 63) 41,

691 Substantiation of incidental expenses

(TD 9020) 48, 907 ; (REG–141832– 02) 48, 921

vice (TD 9011) 33, 356 Regulations:

31 CFR Part 10, amended; regulations governing practice before the Internal Revenue Service (TD 9011) 33, 356

26 CFR 25.6011–4T, added; tax shelter disclosure statements (TD 9017) 45, 815 26 CFR 301.7122–0, –1, added; 301.7122–0T, –1T, removed; compromise of tax liabilities (TD 9007) 33, 349

2003–1 I.R.B. ix January 6, 2003