INCOME TAX—Cont. — Internal Revenue Bulletin 2003-40

amended; 31.6051–2(c), amended; 31.6081(a)–1, amended; 31.6081 (a)–1T, added; 602.101, amended; automatic extension of time to file certain information returns and exempt organization returns (TD 9061) 27, 5 26 CFR 301.6103(k)(6)–1, removed; 301.6103(k)(6)–1T, added; disclosure of return information by certain officers and employees for investigative purposes (TD 9073) 38, 570 REMICs, residual interests, inducement

fees (REG–162625–02) 35, 500 Revocations, exempt organizations (Ann

28, 73 ; (Ann 52) 32, 345 Rulings, obsolete (RR 99) 34, 388 Self-insured medical reimbursement plans (RR 102) 38, 559 Split-dollar life insurance arrangements,

obsolete rulings (RR 105) 40, 696 Standard Industry Fare Level (SIFL) for mula (RR 89) 37, 525 Statute of limitations on assessment as af fected by bankruptcy (RR 80) 29, 83 Stocks:

Deduction for compensatory stock op tion-related transactions following certain corporate transactions (RR 98) 34, 378 Determination of stock basis in a group

structure change (REG–130262–03) 37, 553 Option valuation for purposes of golden parachute payments (RP 68) 34, 398 Statutory options (REG–122917–02)

27, 15 Transfers of compensatory stock options (TD 9067) 32, 287 ; (REG–116914–03) 32, 338 Transfers of nonstatutory stock options

to related persons (Notice 47) 30, 132 Substitute forms:

General requirements (RP 73) 39, 647 Update to rules and specifications for

Forms 1099–B and 1099–DIV (Ann 55) 38, 597 Swiss Limitation on Benefits (LOB) com petent authority MAP agreement (Ann 59) 40, 746 Tax-exempt bonds:

Advance refunding bonds (RR 78) 29,

October 6, 2003 xiii 2003-40 I.R.B.