INCOME TAX—Cont. — Internal Revenue Bulletin 2003-22

Valuation of vehicle parts cores (RP

6, 445 Leave-based donation programs (Notice
2, 257 Length-of-service award program (RR
19, 866 Letter rulings, determination letters and

information letters issued by Associates Chief Counsel and Division Counsel/ Associate Chief Counsel (TE/GE) (RP

1, 1 Levy restrictions during installment

agreements (TD 9027) 6, 413 LIFO recapture installment payments

(Notice 4) 3, 294 Loss transactions, exceptions (RP 24) 11,

599 Low-income taxpayer clinics, income tax

return preparer (TD 9026) 5, 366 Methods of accounting, nonaccrual expe rience (NAE) method (Notice 12) 6, 422 Mortgage bonds and credit certificates,

median income figures—2003 (RP 29) 20, 917 Noncompensatory partnership options

(REG–103580–02) 9, 543 Offshore Voluntary Compliance Initiative

(RP 11) 4, 311 Partnerships:

Basis adjustments upon the sale of a

corporate partner’s stock (TD 9049) 14, 685 Regulated investment companies (RP

16, 803 Section 6038, returns required with

respect to controlled foreign partnerships (TD 9033) 7, 483 ; (REG– 124069–02) 7, 488 Practice before the Internal Revenue Ser vice (Ann 5) 5, 397 Presidentially declared disaster or combat

zone:

Combat zone personnel, tax relief

(Notice 21) 17, 817 Gross income, disaster relief payments

(RR 12) 3, 283 Major disaster and emergency areas

list (RR 29) 11, 587 Private activity bonds, 2003 population

figures used for calculation (Notice 16) 10, 575