Abbreviations›Rev. Rul. 2003-102, 2003-38 I.R.B. 559
INCOME TAX
Internal Revenue Bulletin 2003-40 · 2026-10-03 edition · updated 2026-10-04 · United States
Accounting, changes in accounting peri ods, automatic approval for individuals (RP 62) 32, 299 ; (Ann 49) 32, 339 Advance refunding bonds, tax-exempt
bonds (RR 78) 29, 76 Annuity contracts:
Tax-free exchanges (Notice 51) 33,
361 Tax-free exchanges and basis alloca tion (RR 76) 33, 355 Assumption of a partner’s liabilities not accounted for under section 752(a) and (b) (TD 9062) 28, 46 ; (REG–106736–00) 28, 60 At-risk limitations; interest other than that
of a creditor (REG–209377–89) 36, 521 Austria agreement on deferred payments
(Ann 58) 40, 746
2003-40 I.R.B. x October 6, 2003
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