INCOME TAX

Rev. Rul. 2003–111, page 1009. 2003 base period T-bill rate. The „base period T-bill rate‰ for the period ending September 30, 2003, is published as required by section 995(f) of the Code.

Rev. Rul. 2003–112, page 1007. Work Opportunity Tax Credit (WOTC). This ruling concerns the eligibility criteria for the Work Opportunity Tax Credit. The ruling clarifies that an individual whose family receives assistance for the requisite period meets the requirements to be certified as a qualified IV-A recipient under section 51(d)(2)(A) of the Code if the individual is included on the grant (and thus receives assistance) for some portion of the specified period.

Finding Lists begin on page ii.