INCOME TAX — Internal Revenue Bulletin 2003-14

26 CFR 46.4374–1, revised; liability for insurance premium excise tax (TD 9024) 5, 365 26 CFR 53.6011–4, added; 53.6011– 4T, removed; 54.6011–4, added; 54.6011–4T, removed; 56.6011–4, added; 56.6011–4T, removed; tax shelter regulations (TD 9046) 12, 614

letters issued by Associates Chief Counsel and Division Counsel/ Associate Chief Counsel (TE/GE) (RP 1) 1, 1 Information letters, etc. (RP 4) 1, 123 List of organizations classified as private

foundations (Ann 10) 7, 490 ; (Ann 14) 11, 603 Practice before the Internal Revenue Ser vice (Ann 5) 5, 397 Private foundations, termination, transfer

of assets (RR 13) 4, 305 Regulations:

26 CFR 301.7602–2, added; third party contacts (TD 9028) 6, 415

Accounting, application of normalization

accounting rules to balances of excess deferred income taxes and accumulated deferred investment tax credits (REG– 104385–01) 12, 634 Accuracy-related penalty, defenses avail able to the imposition (REG–126016– 01) 7, 486 Accrual of income (RR 10) 3, 288 Advance letter rulings and determination

letters, areas which will not be issued from:

April 7, 2003 v 2003–14 I.R.B.