Bulletin No. 2003–10 March 10, 2003

Notice 2003–16, page 575. Low-income housing tax credit; private activity bonds. Resident population figures of the various states are provided for purposes of determining the 2003 calendar year (1) state housing credit ceiling under section 42(h) of the Code, (2) private activity bond volume cap under section 146, and (3) private activity bond volume limit under section 142(k)(5).

Rev. Proc. 2003–22, page 577. Standard meal rates for family day care providers. This procedure provides optional standard meal and snack rates that family day care providers may use in computing the deductible cost of food provided to eligible children in the day care.

Announcement 2003–12, page 585. This document changes the location of two public hearings on proposed regulations (REG–103829–99 and REG–143321– 02) that relate to the definition of a highway vehicle for purposes of various excise taxes and information reporting of taxable stock transactions, respectively.

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EXCISE TAX

T.D. 9042, page 564. REG–139768–02, page 583. Temporary and proposed regulations, primarily under section 5891 of the Code, provide the manner and method of paying and reporting the nondeductible 40-percent excise tax imposed on any person who acquires structured settlement payment rights in a structured settlement factoring transaction. A public hearing on the proposed regulations is scheduled for June 12, 2003.

Announcement 2003–12, page 585. This document changes the location of two public hearings on proposed regulations (REG–103829–99 and REG–143321– 02) that relate to the definition of a highway vehicle for purposes of various excise taxes and information reporting of taxable stock transactions, respectively.

ADMINISTRATIVE

Announcement 2003–11, page 585. This document contains corrections to temporary regulations (T.D. 9022, 2002–48 I.R.B. 909) under section 6043(c) that require information reporting by a corporation if control of the corporation is acquired or if the corporation has a recapitalization or other substantial change in capital structure.

March 10, 2003 2003–10 I.R.B.