INCOME TAX
Internal Revenue Bulletin 2003-27 · 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
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