INCOME TAX

Rev. Rul. 2003–9, page 303. LIFO; price indexes; department stores. The November 2002 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, November 30, 2002.

Rev. Rul. 2003–14, page 302. Cost-share payments; SWCA. The Soil and Water Conservation Assistance Program (SWCA) is substantially similar to the type of programs described in sections 126(a)(1) through (8) within the meaning of section 126(a)(9) of the Code. All or a portion of cost-share payments received under the SWCA program is eligible for exclusion from gross income to the extent permitted by section 126.

Rev. Rul. 2003–15, page 302. Cost-share payments; AMA. The Agricultural Management Assistance Program (AMA) is substantially similar to the type of programs described in sections 126(a)(1) through (8) within the meaning of section 126(a)(9) of the Code. All or a portion of costshare payments received under the AMA program is eligible for exclusion from gross income to the extent permitted by section 126.

Finding Lists begin on page ii.