Bulletin No. 2003–7 February 18, 2003

T.D. 9033, page 483. REG–124069–02, page 488. Final, temporary, and proposed regulations under section 6038 of the Code provide that a United States partner must follow the filing requirements that are specified in the instructions for Form 8865, Return of U.S. Persons With Respect to Certain For- eign Partnerships, when the United States partner must file Form 8865 and the foreign partnership completes and files Form 1065, U.S. Return of Partnership Income, or Form 1065-B, U.S. Return for Electing Large Partnerships . This amendment would facilitate revisions to the filing requirements such as electronic filing for Form 8865. A public hearing on the proposed regulations is scheduled for March 12, 2003.

T.D. 9034, page 453. Final regulations under section 25A of the Code relate to the education tax credit for the payment of certain postsecondary educational expenses.