Bulletin No. 2003–11 March 17, 2003
ADMINISTRATIVE
Internal Revenue Bulletin 2003-11 · 2026-10-03 edition · updated 2026-10-04 · United States
Rev. Rul. 2003–27, page 597. Employee stock ownership plan (ESOP). This ruling concerns basis adjustments of S corporation stock held by an employee stock ownership plan (ESOP).
Rev. Proc. 2003–23, page 599. This document provides procedures under which a corporation’s S status will not be terminated by a direct rollover of stock from its employee stock ownership plan (ESOP) to a participant’s individual retirement account (IRA).
Announcements of Disbarments and Suspensions begin on page 605. Finding Lists begin on page ii.
Get a plain-English answer with a citation back to this text.
Ask AI about this code