INCOME TAX

Rev. Rul. 2003–101, page 513. Federal rates; adjusted federal rates; adjusted federal long- term rate and the long-term exempt rate. For purposes of sections 382, 1274, 1288, and other sections of the Code, tables set forth the rates for September 2003.

T.D. 9063, page 510. REG–108676–03, page 523. Temporary and proposed regulations under section 382 of the Code affect loss corporations and provide guidance on whether a loss corporation has an ownership change where a qualified trust described in section 401(a) distributes an ownership interest in an entity.

T.D. 9064, page 508. Substantiation of incidental expenses. Final and temporary regulations under section 274 of the Code authorize the Commissioner to establish a method under which a taxpayer may substantiate the amount of incidental expenses paid or incurred while traveling away from home by means of an allowance in lieu of substantiating the actual cost.

T.D. 9065, page 515. Final regulations under section 6038 of the Code amend regulations sections 1.6038–3 to provide that a United States partner must follow the filing requirements that are specified in the instructions for Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships, when the United States partner must file Form 8865 and the foreign partnership completes and files Form 1065, U.S. Return of Partnership Income, or Form 1065–B, U.S. Return of Income for Elect- ing Large Partnerships .

Finding Lists begin on page ii.