SECTION 4. REGULATIONS — Internal Revenue Bulletin 2003-14

PLACE OF FILING ORGANIZED BY INTERNAL REVENUE CODE SECTION

CODE SECTION

CODE REGULATION SECTION SECTION AND DESCRIPTION PLACE OF FILING

Non-Code 50.8 Taxes Imposed on Certain Hydraulic Mining Cincinnati Submission Processing Center Non-Code 302.1–3 through 302.1–7 Taxes Under the Ogden Submission Processing Center International Claims Settlement Act

Ogden Submission Processing Center

Non-Code 303.1–4 through 303.1–7 Taxes Under the Trading With the Enemy Act

Ogden Submission Processing Center

43 1.43–3(a)(2) Petroleum Engineer’s Certification of a Project

Ogden Submission Processing Center

43 1.43–3(b)(2) Owner’s Continued Certification of a Project

48 1.48–12(d)(7)(ii) Request for Extension of the Period of Limitations

48 1.48–12(d)(7)(ii) Request for Extension of the IRS Period of Limitations Tax Credit Unit

Drop 607 P.O. Box 245 Bensalem, PA 19020 167 1.167(d)–1 Agreement as to Useful Life and Rates Ogden Submission of Depreciation

Ogden Submission Processing Center

167 1.167(l)–1(h)(5) Depreciation on Qualified Public Utility Property

Cincinnati Submission Processing Center

169 1.169–4 Election to Revoke Amortization Deduction Ogden Submission Processing Center 175 1.175–6 Treatment of Expenditures for Soil or Water Cincinnati Submission Processing Conservation

Cincinnati Submission Processing Center

180 1.180–2 Expenditures by Farmers for Fertilizer, etc. Ogden Submission Processing Center 243 1.243–4 Dividends Received Deduction Ogden Submission Processing Center 243 1.243–5 Effect of Election Ogden Submission Processing Center 302 1.302–4 Termination of Shareholder’s Interest Section 302(c)(2)(A)(iii) agreement : attach to return Notice of acquisition : Cincinnati or Ogden Submission Processing Center 332 1.332–4 Liquidations Covering More Than 1 Year Ogden Submission Processing Center 341 1.341–7 Certain Sales of Stock of Consenting Ogden Submission Processing Center Corporations

Ogden Submission Processing Center

381 1.381(c)(25)–1 Deficiency Dividend of Qualified Investment Entity

Ogden Submission Processing Center

442 1.442–1(b) Change of Accounting Period Submission Processing Center where return was filed 443 1.443–1(b)(2)(v) Computation of Tax for Short Ogden Submission Processing Center Period Return

Ogden Submission Processing Center

451 1.451–6(b)(2) Requests for Revocation of Election to Include in Gross Income Insurance Proceeds

Ogden Submission Processing Center

503 1.503(c)–1 Future Status of Organizations Denied Exemption

503 1.503(c)–1 Future Status of Organizations Denied IRS Exemption P.O. Box 192

Covington, KY 41012 507 1.507–2 Termination of Private Foundation Status IRS P.O. Box 192 Covington, KY 41012 547 1.547–2 Deficiency Dividend Ogden Submission Processing Center 616 1.616–2 Election to Defer Development Submission Processing Center where Expenditures was filed

Submission Processing Center where return was filed

2003–14 I.R.B. 704 April 7, 2003

CODE SECTION

CODE REGULATION SECTION SECTION AND DESCRIPTION PLACE OF FILING

642 1.642(g)–1 Disallowance of Double Deduction Case Processing Site 754 1.754–1(c)(1) Time and Manner of Making Election Ogden Submission to Adjust Basis of Partnership Property

Ogden Submission Processing Center

856 1.856–6 REIT Election to Treat Property as Foreclosure Property

Ogden Submission Processing Center

856 1.856–8 Revocation of REIT Election Ogden Submission Processing Center 860 1.860–2 Deficiency Dividend Deduction for Ogden Submission Processing Center Qualified Investment Entity

Ogden Submission Processing Center

863 1.863–3(b)(1), (3) and (e)(1) Allocation and Apportionment of Income (election to use books and records method)

Philadelphia Submission Processing Center

863 1.863–3(e)(1) Allocation and Apportionment of Income (method change requests)

936 1.936–7(c) Revocation of Section 936 Election Philadelphia Submission Processing Center 964 1.964–1(c)(3)(ii) Determination of Earnings and Philadelphia Submission Processing Center Profits of a Foreign Corporation (method change statements)

Philadelphia Submission Processing Center

970 1.970–2 Election as to Date of Determining Investment in Export Assets

Philadelphia Submission Processing Center

1375 1.1375–1(d)(2) Passive Investment Income of an S Corporation

1441 1.1441–4(b)(2)(v) Exemption from Withholding on Compensation for Independent (and certain Dependent) Personal Services of a Nonresident Alien (filing by withholding agent)

Ogden Submission Processing Center

1441 1.1441–4(b)(2)(v) Exemption from Withholding on Internal Revenue Service Compensation for Independent (and certain International Section Dependent) Personal Services of a Nonresident P.O. Box 920 Alien (filing by withholding agent) Bensalem, PA 19020–8518

1502 1.1502–75(h)(1) Consolidated Return Made by Returns should be filed Common Parent Corporation parent would file a separate

1502 1.1502–75(h)(1) Consolidated Return Made by Returns should be filed where the common Common Parent Corporation parent would file a separate return

1563 1.1563–3(d)(2)(iv) Election Designating Group in Ogden Submission Processing Center which the Corporation is to be Included

Ogden Submission Processing Center

2016 20.2016–1 Recovery of Death Taxes Claimed as a Credit

2016 20.2016–1 Recovery of Death Taxes Claimed as a Taxpayers domiciled in the U.S.: Credit Cincinnati Submission Processing Center

Taxpayers domiciled outside the U.S.: Philadelphia Submission Processing Center 2031 20.2031–6 Estate Tax–Valuation of Household & Taxpayers domiciled in the U.S.: Personal Effects Cincinnati Submission Processing Center

2031 20.2031–6 Estate Tax–Valuation of Household & Taxpayers domiciled in the U.S.: Personal Effects Cincinnati Submission Processing Center

Taxpayers domiciled outside the U.S.: Philadelphia Submission Processing Center 2053 20.2053–3 Estate Tax–Deduction for Expenses of Taxpayers domiciled in the U.S.: Administering Estate Cincinnati Submission Processing Center

2053 20.2053–3 Estate Tax–Deduction for Expenses of Taxpayers domiciled in the U.S.: Administering Estate Cincinnati Submission Processing Center

Taxpayers domiciled outside the U.S.: Philadelphia Submission Processing Center 2053 20.2053–9 Estate Tax–Deduction for Certain State Taxpayers domiciled in the U.S.: Death Taxes Cincinnati Submission Processing Center

2053 20.2053–9 Estate Tax–Deduction for Certain State Taxpayers domiciled in the U.S.: Death Taxes Cincinnati Submission Processing Center

Taxpayers domiciled outside the U.S.: Philadelphia Submission Processing Center 2053 20.2053–10 Estate Tax–Deduction for Certain Taxpayers domiciled in the U.S.: Foreign Death Taxes Cincinnati Submission Processing Center

2053 20.2053–10 Estate Tax–Deduction for Certain Taxpayers domiciled in the U.S.: Foreign Death Taxes Cincinnati Submission Processing Center

Taxpayers domiciled outside the U.S.: Philadelphia Submission Processing Center 2056A 20.2056A–2 Requirements for Qualified Domestic Case Processing Site Trusts

Case Processing Site

April 7, 2003 705 2003–14 I.R.B.

CODE SECTION

CODE REGULATION SECTION SECTION AND DESCRIPTION PLACE OF FILING

2056A 20.2056A–11 Filing Requirements & Payment of Taxpayers domiciled IRC § 2056A Estate Tax Cincinnati Submission

2056A 20.2056A–11 Filing Requirements & Payment of Taxpayers domiciled in the U.S.: IRC § 2056A Estate Tax Cincinnati Submission Processing Center

Taxpayers domiciled outside the U.S.: Philadelphia Submission Processing Center 2701 25.2701–4 Accumulated Qualified Payments Taxpayers domiciled in the U.S.: Cincinnati Submission Processing Center Taxpayers domiciled outside the U.S.: Philadelphia Submission Processing Center 6012 1.6012–1(a)(5) Individuals Required to Make Submission Processing Center where return Returns of Income will be filed

6012 1.6012–1(a)(5) Individuals Required to Make Submission Processing Center where return Returns of Income will be filed

6012 1.6012–2 Corporations Required to Make Returns of Ogden Submission Processing Center or to Income address specified in the form or instructions.

6012 1.6012–2 Corporations Required to Make Returns of Ogden Submission Processing Center or to the Income address specified in the form or instructions.

6032 1.6032–1 Returns of Banks for Common Trust Ogden Submission Processing Center Funds

Ogden Submission Processing Center

6036 301.6036–1 Notice Required of Executor, Receiver, or Other Fiduciary

6039 1.6039–2(b)(2) Time for Furnishing Statements (to Participants in Certain Stock Option Plans) See Code section 6039(a) as to nature of participant statements, as 1.6039–2(b)(2) has not yet been amended to reflect current law.

Case Processing Site

Ogden Submission Processing Center

6039 1.6039–2(b)(2) Time for Furnishing Statements (to IRS - Martinsburg Computing Center Participants in Certain Stock Option Plans) Information Reporting Program See Code section 6039(a) as to nature of participant Attn: Extension of Time Coordinator statements, as 1.6039–2(b)(2) has not yet been 240 Murall Drive amended to reflect current law. Kearneysville, WV 25430

6043 1.6043–1 Returns Requiring Corporate Dissolution Ogden Submission Processing Center or Liquidation

6044 1.6044–4 Exemption for Certain Consumer Cooperatives

Ogden Submission Processing Center

6050J 1.6050J–1T Information Returns Relating to Foreclosure of Security

6091 20.6091–1 Estate Tax–Place of Filing of Returns & Documents

Ogden Submission Processing Center

Returns and other forms should be mailed to the address specified in the form or instructions. Other documents should be mailed to: Taxpayers domiciled in the U.S. : Cincinnati Submission Processing Center Taxpayers domiciled outside the U.S.: Philadelphia Submission Processing Center.

Hand-carried returns, forms, or other documents should be filed with the local Service office (see section 6 of this notice). 6091 25.6091–1 Gift Tax–Place for Filing Returns and Returns and other forms should be mailed to Other Documents the address specified in the form or

instructions. Other documents should be mailed to: Taxpayers domiciled in the U.S. : Cincinnati Submission Processing Center Taxpayers domiciled outside the U.S. : Philadelphia Submission Processing Center.

Hand-carried returns, forms, or other documents should be filed with the local Service office (see section 6 of this notice).

2003–14 I.R.B. 706 April 7, 2003

CODE SECTION

CODE REGULATION SECTION SECTION AND DESCRIPTION PLACE OF FILING

6091 31.6091–1 Place for Filing Returns Returns should be mailed to the address specified in the form or instructions. Hand-carried returns should be filed with the local Service office (see section 6 of this notice). 6091 40.6091–1 Excise Tax–Place for Filing Returns Returns should be mailed to the address specified in the form or instructions. Hand-carried returns should be filed with the local Service office (see section 6 of this notice). 6091 41.6091–1 Place for Filing Returns Returns should be mailed to the address specified in the form or instructions. Hand-carried returns should be filed with the local Service office (see section 6 of this notice). 6091 44.6091–1 Place for Filing Returns Returns should be mailed to the address specified in the form or instructions. Hand-carried returns should be filed with the local Service office (see section 6 of this notice). 6091 55.6091–1 Place for Filing Chapter 44 Tax Returns Returns should be mailed to the address specified in the form or instructions. Hand-carried returns should be filed with the local Service office (see section 6 of this notice). 6091 156.6091–1 Place for Filing Chapter 54 (Greenmail) Returns should be mailed to the address Tax Returns specified in the form or instructions.

6091 156.6091–1 Place for Filing Chapter 54 (Greenmail) Returns should be mailed to the address Tax Returns specified in the form or instructions.

Hand-carried returns should be filed with the local Service office (see section 6 of this notice). 6091 301.6091–1 Place for Filing Returns or Other Returns and other forms should be mailed to Documents the address specified in the form or

6091 301.6091–1 Place for Filing Returns or Other Returns and other forms should be mailed to Documents the address specified in the form or

instructions. Other documents should be mailed to the Case Processing Site. Hand-carried returns, forms, or other documents should be filed with the local Service office (see section 6 of this notice). 6091 1.6091–2 Place for Filing Income Tax Returns Returns should be mailed to the address specified in the form or instructions. Hand-carried returns should be filed with the local Service office (see section 6 of this notice). 6104 301.6104(a)–5(a) Withholding of Information from IRS Public Inspection by Applicant for Tax Exempt P.O. Box 192 Status Covington, KY 41012

6104 301.6104(a)–5(a) Withholding of Information from IRS Public Inspection by Applicant for Tax Exempt P.O. Box 192 Status Covington, KY 41012

6161 1.6161–1 Extension of Time for Paying Tax or Cincinnati or Ogden Deficiency Center

6161 1.6161–1 Extension of Time for Paying Tax or Cincinnati or Ogden Submission Processing Deficiency Center

6161 20.6161–1(b) Extension of Time for Paying Tax Taxpayers domiciled in the U.S.: Shown on the Return Cincinnati Submission Processing Center

Taxpayers domiciled in the U.S.: Cincinnati Submission Processing Center Taxpayers domiciled outside the U.S.: Philadelphia Submission Processing Center.

April 7, 2003 707 2003–14 I.R.B.

CODE SECTION

CODE REGULATION SECTION SECTION AND DESCRIPTION PLACE OF FILING

6161 25.6161–1 Gift Tax–Extension of Time for Paying Taxpayers domiciled Tax or Deficiency Cincinnati Submission

6161 25.6161–1 Gift Tax–Extension of Time for Paying Taxpayers domiciled in the U.S.: Tax or Deficiency Cincinnati Submission Processing Center

Taxpayers domiciled outside the U.S.: Philadelphia Submission Processing Center. 6161 20.6161–2 Extension of Time for Paying Deficiency Taxpayers domiciled in the U.S.: in Tax Cincinnati Submission Processing Center

6161 20.6161–2 Extension of Time for Paying Deficiency Taxpayers domiciled in the U.S.: in Tax Cincinnati Submission Processing Center

Taxpayers domiciled outside the U.S.: Philadelphia Submission Processing Center 6163 20.6163–1 Estate Tax–Extension of Time for Paying Taxpayers domiciled in the U.S.: Tax Cincinnati Submission Processing Center

6163 20.6163–1 Estate Tax–Extension of Time for Paying Taxpayers domiciled in the U.S.: Tax Cincinnati Submission Processing Center

Taxpayers domiciled outside the U.S.: Philadelphia Submission Processing Center. 6164 1.6164–1 Extension of Time for Payment of Taxes Cincinnati or Ogden Submission Processing by Corporation With Carryback Center

6164 1.6164–1 Extension of Time for Payment of Taxes Cincinnati or Ogden Submission Processing by Corporation With Carryback Center

6164 1.6164–8 Corporations–Payments on Termination Cincinnati or Ogden Submission Processing Center 6165 20.6165–1 Estate Tax–Bonds Where Time to Pay Taxpayers domiciled in the U.S.: has Been Extended Cincinnati Submission Processing Center

6165 20.6165–1 Estate Tax–Bonds Where Time to Pay Taxpayers domiciled in the U.S.: has Been Extended Cincinnati Submission Processing Center

Taxpayers domiciled outside the U.S.: Philadelphia Submission Processing Center. 6166A 20.6166A–1 Estate Tax–Extension of Time to Pay Taxpayers domiciled in the U.S. : Cincinnati Submission Processing Center Taxpayers domiciled outside the U.S. : Philadelphia Submission Processing Center. 6324B 20.6324B–1 Special Lien for Additional Estate Tax Case Processing Site Attributable to Farm Value

Case Processing Site

6325 20.6325–1 Estate Tax–Release of Lien or Partial Discharge of Property

6325 20.6325–1 Estate Tax–Release of Lien or Partial Taxpayers domiciled in the U.S.: Discharge of Property Cincinnati Submission Processing Center

Taxpayers domiciled outside the U.S.: Philadelphia Submission Processing Center. 6325 301.6325–1 Application for Certificate of Discharge Case Processing Site of Property from Lien

Case Processing Site

6326 301.6326–1 Appeal of Erroneous Filing of Lien Case Processing Site 6334 301.6334–3 Determination of Exempt Amount Case Processing Site 6334 301.6334–4 Verified Statements Case Processing Site 6337 301.6337–1 Right to Redeem Property Before or Case Processing Site After Sale

6343 301.6343–1 Request for Release of Levy Case Processing Site 6343 301.6343–2 Request for Return of Property Case Processing Site Wrongfully Levied Upon

Case Processing Site

6501 301.6501(o)–2 Special Rules for Partnership Items of Federally Registered Partnerships

6501 301.6501(o)–2 Special Rules for Partnership Items Cincinnati or Ogden Submission Processing of Federally Registered Partnerships Center

6679 301.6679–1 Failure to File Returns Regarding Philadelphia Submission Processing Center Foreign Corporations or Partnerships

6724 301.6724–1 Reasonable Cause Cincinnati or Ogden Submission Processing Center 6863 301.6863–1 Stay of Collection of Jeopardy Case Processing Site Assessments

Philadelphia Submission Processing Center

Case Processing Site

6863 301.6863–2 Collection of Jeopardy Assessment, Stay of Sale of Property

Case Processing Site

7001 301.7001–1 License to Collect Foreign Items Submission Processing Center where return will be filed. 7101 301.7101–1 Form of Bond and Surety Required Case Processing Site

2003–14 I.R.B. 708 April 7, 2003

CODE SECTION

CODE REGULATION SECTION SECTION AND DESCRIPTION PLACE OF FILING

7102 301.7102–1 Single Bond in Lieu of Multiple Bonds Case Processing Site 7406 301.7406–1 Disposition of Judgments and Moneys Case Processing Site Received

7425 301.7425–2 Discharge of Liens, Nonjudicial Sales Case Processing Site 7430 301.7430–1(d)(1)(i) Exhaustion of Administrative Case Processing Site Remedies

Case Processing Site

7432 301.7432–1 Civil Damages for Failure to Release Lien

Case Processing Site

7433 301.7433–1 Civil Damages for Unauthorized Collection Actions

7507 301.7507–9 Exemption of Insolvent Banks from Tax Cincinnati or Ogden Submission Processing Center 7517 301.7517–1 Estate and Gift Tax–Determination of Taxpayers domiciled in the U.S.: Value Cincinnati Submission Processing Center

7517 301.7517–1 Estate and Gift Tax–Determination of Taxpayers domiciled in the U.S.: Value Cincinnati Submission Processing Center

Taxpayers domiciled outside the U.S.: Philadelphia Submission Processing Center. 7623 301.7623–1 Rewards for Information Case Processing Site