INCOME TAX

T.D. 9053, page 914. REG–141659–02, page 927. Temporary and proposed regulations under section 6695 of the Code clarify and amend existing regulations to facilitate electronic filing by return preparers. The regulations eliminate the references to manually signed returns. In addition, they provide that the Commissioner may prescribe, in forms, instructions, or other appropriate guidance, the manner in which preparers may satisfy their obligations under section 6107 to furnish returns to taxpayers and to retain copies of returns.

Notice 2003–29, page 917. Electricity produced from certain renewable resources; cal- endar year 2003 inflation adjustment factor and refer- ence prices. This notice announces the calendar year 2003 inflation adjustment factor and reference prices for the renewable electricity production credit under section 45 of the Code.