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Abbreviations

INCOME TAX—Cont.

Internal Revenue Bulletin 2003-14 · 2026-10-03 edition · updated 2026-10-04 · United States

Rents and royalties, inclusion of advance

rentals in gross income (REG–151043– 02) 3, 300 Reportable transactions, book-tax differ ences, exceptions (RP 25) 11, 601 Sale or exchange of a principal residence,

reduced maximum exclusion of gain (TD 9031) 8, 504; REG–138882–02, 8, 522 Section 911(d)(4) waiver, 2002 update

(RP 26) 13, 666 Soil and Water Conservation Assistance

Program (SWCA) (RR 14) 4, 302 Standard Industry Fare Level (SIFL) for mula (RR 25) 13, 642 State tax refunds, accrual of income (RR

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▸Contents — Internal Revenue Bulletin 2003-14

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