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Abbreviations

INCOME TAX

Internal Revenue Bulletin 2003-22 · 2026-10-03 edition · updated 2026-10-04 · United States

Accident and health plans, amounts

received under (RR 43) 21, 935 Accounting:

Application of normalization account ing rules to balances of excess deferred income taxes and accumulated deferred investment tax credits (REG–104385–01) 12, 634 Changes in accounting periods (RP 34)

18, 856 Research and development expenses

(CD 2077) 19, 868 Accrual of income (RR 10) 3, 288 Accuracy-related penalty, defenses avail able to the imposition (REG–126016– 01) 7, 486 Address for filing certain elections, state ments, returns and other documents (Notice 19) 14, 703 Advance letter rulings and determination

letters, areas which will not be issued from:

Associate Chief Counsel (Interna tional) (RP 7) 1, 233 ; correction (Ann 4) 5, 396 Associates Chief Counsel and Division

Counsel/Associate Chief Counsel (TE/GE) (RP 3) 1, 113 Advance Pricing Agreement (APA) pro gram for 2002 (Ann 19) 15, 723 Backup withholding, taxpayer identifica tion numbers (TIN) (TD 9055) 21, 945 Basis of redeemed stock when a distribu tion in redemption of stock is treated as a dividend (Ann 9) 7, 490 Capital expenditures, rotable spare parts,

depreciable assets (RR 37) 15, 717

2003–22 I.R.B. viii June 2, 2003

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