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

INCOME TAX

Internal Revenue Bulletin 2003-47 · 2026-10-03 edition · updated 2026-10-04 · United States

Accounting, changes in accounting peri ods, automatic approval for individuals (RP 62) 32, 299 ; (Ann 49) 32, 339 Adequate disclosure for purposes of re ducing the penalties under sections 6662 and 6694 (RP 77) 44, 964 Advance refunding bonds, tax-exempt

bonds (RR 78) 29, 76 Allocation of income and deductions from

intangibles (REG–115037–00) 44, 967 Annuity contracts:

Tax-free exchanges (Notice 51) 33,

361 Tax-free exchanges and basis alloca 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 Automobile owners and lessees, inflation

adjustment for 2003 (RP 75) 45, 1018 Backup withholding rate, reduced for

amounts paid after December 31, 2002 (Ann 45) 28, 73 Base period T-Bill rate, 2003 (RR 111)

45, 1009 Built-in gains, built-in losses (Notice 65)

40, 747 Business and traveling expenses:

Incidental expenses, substantiation while traveling away from home (TD 9064) 36, 508

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▸Contents — Internal Revenue Bulletin 2003-47
Internal Revenue Bulletin 2003-47

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