ADMINISTRATIVE

T.D. 9096, page 1222. This document removes final regulations sections 1.6152–1 and 301.6152–1 pertaining to section 6152 of the Code.

Announcement 2003–85, page 1237. This document contains corrections to proposed regulations (REG–128203–02, 2003–41 I.R.B. 828) under section 460 of the Code that provide guidance regarding the income tax consequences of certain partnership transactions involving contracts accounted for under a long term contract method of accounting.

Announcement 2003–86, page 1237. This document contains corrections to temporary regulations (T.D. 9090, 2003–43 I.R.B. 891) under section 448(d)(5) of the Code that provide guidance regarding the use of a nonaccrualexperience method by taxpayers using an accrual method of accounting and performing services.

Announcement 2003–87, page 1238. This document contains corrections to proposed regulations (REG–106486–98, 2003–42 I.R.B. 853) under section 1275 of the Code that provide for the treatment of contingent payment debt instruments for which one or more payments are denominated in, or determined by reference to, a currency other than the taxpayerÊs functional currency.

December 22, 2003 2003-51 I.R.B.