Abbreviations›Rev. Rul. 2003-102, 2003-38 I.R.B. 559
EXCISE TAX
Internal Revenue Bulletin 2003-40 · 2026-10-03 edition · updated 2026-10-04 · United States
Golden parachute payments (TD 9083)
40, 700 Group health plan, COBRA, small em ployer plan exception (RR 70) 27, 3 Offers in compromise, submission and
processing (RP 71) 36, 517 Regulations:
26 CFR 1.280G-1, added; 602.101, amended; golden parachute payments (TD 9083) 40, 700 Statute of limitations for employee plans
(RR 88) 32, 292 Stocks, option valuation for purposes of
golden parachute payments (RP 68) 34, 398 Tax on reversion of qualified plan assets
to employer (RR 85) 32, 291
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