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Part I. — 1986 Code.

SECTION 3. AREAS IN WHICH

Internal Revenue Bulletin 2003-1 · 2026-10-03 edition · updated 2026-10-04 · United States

RULINGS OR DETERMINATION LETTERS WILL NOT BE ISSUED

.01 Specific questions and problems.

(1) Section 61.—Gross Income Defined.—Whether amounts voluntarily deferred by a taxpayer under a deferredcompensation plan maintained by an organization described in § 501 (other than

26 CFR 601.201: Rulings and determination let- ters.

Rev. Proc. 2003–3

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▸Contents — Internal Revenue Bulletin 2003-1
Internal Revenue Bulletin 2003-1

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