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Abbreviations›Rev. Rul. 2003-102, 2003-38 I.R.B. 559

INCOME TAX—Cont.

Internal Revenue Bulletin 2003-40 · 2026-10-03 edition · updated 2026-10-04 · United States

Golden parachute payments (TD 9083)

40, 700 Government obligations, state and subdi visions:

Allocation deadline for private activity

bond state ceiling (Notice 41) 28, 49 Assignment deadline for private activ ity bond volume cap (Notice 42) 28, 49 Carryforward election of unused pri vate activity bond volume cap (RP 46) 28, 54 Innocent spouse relief (Ann 51) 37, 555 Insurance companies:

Foreign insurance companies, mini mum effectively connected net investment income (RP 70) 34, 406 Life insurance companies, variable

contracts (RR 91) 33, 347 Life insurance contracts, change in

benefits (RR 95) 33, 358 Interest:

Deductibility, note-forward contract units (RR 97) 34, 380 Investment:

Federal short-term, mid-term, and

long-term rates for:

July 2003 (RR 71) 27, 1 August 2003 (RR 94) 33, 357 September 2003 (RR 101) 36,

513 Rates:

Underpayments and overpayments,

quarter beginning:

October 1, 2003 (RR 104) 39,

636 Inventory:

LIFO, price indexes used by depart ment stores for:

May 2003 (RR 87) 29, 82 June 2003 (RR 100) 34, 385 July 2003 (RR 103) 38, 568 Valuation, acquired in liquidation of

lump sum purchase (RP 51) 29, 121 Lease strips:

Reallocation of income and deductions

among unrelated parties (RR 96) 34, 386 Tax consequences (Notice 55) 34, 395 Marginal production rates, 2003 (Notice

  1. 28, 52 Marginal properties, oil and gas produc tion, depletion, 2003 percentages (Notice 44) 28, 52 Methods of accounting:

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