ESTATE TAX
Internal Revenue Bulletin 2003-14 · 2026-10-03 edition · updated 2026-10-04 · United States
distributions (Notice 2) 2, 257 Determination letters:
Form 5310 revised (Ann 13) 11, 603 Issuing procedures (RP 6) 1, 191 Employee stock ownership plans, delayed
effective date, abuse (RR 6) 3, 286 Form 5310, Application for Determina tion for Terminating Plan, revised (Ann 13) 11, 603 Full funding limitations, weighted aver
26 CFR 1.72(p)–1; loans from a qualified employer plan to plan participants or beneficiaries (TD 9021); correction (Ann 16) 12, 641 26 CFR 301.7602–2, added; third party contacts (TD 9028) 6, 415
amendment date (RP 10) 2, 259 Regulations:
Contacts with third parties for determina tion or collection of taxes (TD 9028) 6, 415 Disclosure of returns and return informa tion by other agencies (TD 9036) 9, 533 Levy restrictions during installment
agreements (TD 9027) 6, 413 Practice before the Internal Revenue Ser vice (Ann 5) 5, 397
age interest rate for:
2003–14 I.R.B. iv April 7, 2003
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