Abbreviations›Rev. Rul. 2003-102, 2003-38 I.R.B. 559
INCOME TAX—Cont.
Internal Revenue Bulletin 2003-47 · 2026-10-03 edition · updated 2026-10-04 · United States
Self-insured medical reimbursement plans (RR 102) 38, 559 Split-dollar life insurance arrangements:
Obsolete rulings (RR 105) 40, 696 Tax treatment (TD 9092) 46, 1055 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 Readily tradable on an established
securities market in the United States for purposes of section 1(h)(11)C)(ii), definition (Notice 71) 43, 922 Spin-offs, section 355 (RR 110) 46,
1083 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,
76 New York Liberty Bonds (Notice 40)
27, 10 Remedial action rules, application (REG–132483–03) 34, 410 Tax lien, actual knowledge for priority un der section 6323(a) (RR 108) 44, 963 Tenancy by the entirety, federal tax lien
(Notice 60) 39, 643
2003-47 I.R.B. xvi November 24, 2003
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