INCOME TAX — Internal Revenue Bulletin 2003-43

amounts for the period:

July through September 2003

Accounting, changes in accounting peri

measuring lives (RP 59) 31, 268 Child’s attainment of an age (RR 72) 33,

346 Common trust fund, listed transaction,

(RR 93) 33, 346 New markets tax credit:

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

straddle, tax shelter (Notice 54) 33, 363 Compliance initiative, nonresident aliens

and foreign corporations (Notice 38) 27, 9 Controlled foreign corporations, insur ance business treated as a domestic corporation (RP 47) 28, 55 Corporations:

Distributions of interests in a loss cor poration from qualified trusts (TD 9063) 36, 510 ; (REG–108676–03) 36, 523 Effect of section 338(h)(10) elec tions in certain multi-step transactions (TD 9071) 38, 560 ; (REG–143679–02) 38, 592 Outbound liquidations to foreign cor

investment (Notice 68) 41, 824 Nonconventional source fuel credit,

Qualified community development

entities (CDEs) investments (Notice 64) 39, 646 Qualified equity investments under

section 45D(b)(1)(C) (Notice 56) 34, 396 Qualified low-income community

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 Backup withholding rate, reduced for

amounts paid after December 31, 2002 (Ann 45) 28, 73 Built-in gains, built-in losses (Notice 65)

Acquisition by an unrelated corpo ration (RR 79) 29, 80 Requests for letter ruling or deter

porations (TD 9066) 36, 509 Spin-offs, stock distributions:

qualified fuels under section 29(c)(1)(C), solid fuel from coal, suspended private letter rulings (Ann 46) 30, 222 Declaratory judgment suits (Ann 53) 32,

345 ; (Ann 65) 43, 935 Deductions, limitations of section 277

membership organizations (RR 73) 28, 44 Depreciation:

Changes in use (REG–138499–02) 37,

40, 747

mination letter (RP 48) 29, 86

541

2003-43 I.R.B. xii October 27, 2003