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Bulletin No. 2003-40 October 6, 2003

ADMINISTRATIVE

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

REG–208199–91, page 756. Proposed regulations under section 6503(j) of the Code concern the use of designated summonses and related summonses and the effect on the period of limitations on assessment when a case is brought with respect to a designated or related summons.

Notice 2003–65, page 747. This notice provides two alternative safe harbors regarding the identification of builit-in items under section 382(h) of the Code and requests comments on this subject. Notice 87–79 modified.

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

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▸Contents — Internal Revenue Bulletin 2003-40
Internal Revenue Bulletin 2003-40

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