Abbreviations

The following abbreviations in current use and formerly used will appear in material published in the Bulletin.

A —Individual. Acq. —Acquiescence. B —Individual. BE —Beneficiary. BK —Bank. B.T.A. —Board of Tax Appeals. C —Individual. C.B. —Cumulative Bulletin. CFR —Code of Federal Regulations. CI —City. COOP —Cooperative. Ct.D. —Court Decision. CY —County. D —Decedent. DC —Dummy Corporation. DE —Donee. Del. Order —Delegation Order. DISC —Domestic International Sales Corporation. DR —Donor. E —Estate. EE —Employee. E.O. —Executive Order.

and B, the prior ruling is modified because it corrects a published position. (Compare with amplified and clarified, above).

Obsoleted describes a previously published ruling that is not considered determinative with respect to future transactions. This term is most commonly used in a ruling that lists previously published rulings that are obsoleted because of changes in laws or regulations. A ruling may also be obsoleted because the substance has been included in regulations subsequently adopted.

Revoked describes situations where the position in the previously published ruling is not correct and the correct position is being stated in a new ruling.

Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings). Thus, the term is used to republish under the 1986 Code and regulations the same position published under the 1939 Code and regulations. The term is also used when it is desired to republish in a single ruling a series of situations, names, etc., that were previously published over a period of time in separate rulings. If the new ruling does more than restate the substance

ER —Employer. ERISA —Employee Retirement Income Security Act. EX —Executor. F —Fiduciary. FC —Foreign Country. FICA —Federal Insurance Contributions Act. FISC —Foreign International Sales Company. FPH —Foreign Personal Holding Company. F.R. —Federal Register. FUTA —Federal Unemployment Tax Act. FX —Foreign corporation. G.C.M. —Chief Counsel’s Memorandum. GE —Grantee. GP —General Partner. GR —Grantor. IC —Insurance Company. I.R.B. —Internal Revenue Bulletin. LE —Lessee. LP —Limited Partner. LR —Lessor. M —Minor. Nonacq. —Nonacquiescence. O —Organization. P —Parent Corporation. PHC —Personal Holding Company. PO —Possession of the U.S.

of a prior ruling, a combination of terms is used. For example, modified and su- perseded describes a situation where the substance of a previously published ruling is being changed in part and is continued without change in part and it is desired to restate the valid portion of the previously published ruling in a new ruling that is self contained. In this case, the previously published ruling is first modified and then, as modified, is superseded.

Supplemented is used in situations in which a list, such as a list of the names of countries, is published in a ruling and that list is expanded by adding further names in subsequent rulings. After the original ruling has been supplemented several times, a new ruling may be published that includes the list in the original ruling and the additions, and supersedes all prior rulings in the series.

Suspended is used in rare situations to show that the previous published rulings will not be applied pending some future action such as the issuance of new or amended regulations, the outcome of cases in litigation, or the outcome of a Service study.

PR —Partner. PRS —Partnership. PTE —Prohibited Transaction Exemption. Pub. L. —Public Law. REIT —Real Estate Investment Trust. Rev. Proc. —Revenue Procedure. Rev. Rul. —Revenue Ruling. S —Subsidiary. S.P.R. —Statement of Procedural Rules. Stat. —Statutes at Large. T —Target Corporation. T.C. —Tax Court. T.D. —Treasury Decision. TFE —Transferee. TFR —Transferor. T.I.R. —Technical Information Release. TP —Taxpayer. TR —Trust. TT —Trustee. U.S.C. —United States Code. X —Corporation. Y —Corporation. Z —Corporation.

December 29, 2003 i 2003-52 I.R.B.

Numerical Finding List ¹

Bulletins 2003–27 through 2003–52

Announcements:

2003-45, 2003-28 I.R.B. 73

2003-46, 2003-30 I.R.B. 222

2003-47, 2003-29 I.R.B. 124

2003-48, 2003-28 I.R.B. 73

2003-49, 2003-32 I.R.B. 339

2003-50, 2003-30 I.R.B. 222

2003-51, 2003-37 I.R.B. 555

2003-52, 2003-32 I.R.B. 345

2003-53, 2003-32 I.R.B. 345

2003-54, 2003-40 I.R.B. 761

2003-55, 2003-38 I.R.B. 597

2003-56, 2003-39 I.R.B. 694

2003-57, 2003-37 I.R.B. 555

2003-58, 2003-40 I.R.B. 746

2003-59, 2003-40 I.R.B. 746

2003-60, 2003-45 I.R.B. 1049

2003-61, 2003-42 I.R.B. 890

2003-62, 2003-41 I.R.B. 821

2003-63, 2003-45 I.R.B. 1015

2003-64, 2003-43 I.R.B. 934

2003-65, 2003-43 I.R.B. 935

2003-66, 2003-45 I.R.B. 1049

2003-67, 2003-44 I.R.B. 1005

2003-68, 2003-45 I.R.B. 1050

2003-69, 2003-46 I.R.B. 1086

2003-70, 2003-46 I.R.B. 1090

2003-71, 2003-46 I.R.B. 1090

2003-72, 2003-47 I.R.B. 1146

2003-73, 2003-47 I.R.B. 1149

2003-74, 2003-48 I.R.B. 1171

2003-75, 2003-49 I.R.B. 1195

2003-76, 2003-48 I.R.B. 1171

2003-77, 2003-49 I.R.B. 1195

2003-78, 2003-48 I.R.B. 1172

2003-79, 2003-50 I.R.B. 1219

2003-80, 2003-50 I.R.B. 1220

2003-81, 2003-50 I.R.B. 1220

2003-82, 2003-50 I.R.B. 1220

2003-83, 2003-50 I.R.B. 1221

2003-84, 2003-51 I.R.B. 1232

2003-85, 2003-51 I.R.B. 1237

2003-86, 2003-51 I.R.B. 1237

2003-87, 2003-51 I.R.B. 1238

2003-88, 2003-51 I.R.B. 1238

2003-89, 2003-52 I.R.B. 1256

2003-90, 2003-52 I.R.B. 1259

2003-91, 2003-52 I.R.B. 1259

2003-92, 2003-52 I.R.B. 1259

Notices:

2003-38, 2003-27 I.R.B. 9

Notices— Continued:

2003-39, 2003-27 I.R.B. 10

2003-40, 2003-27 I.R.B. 10

2003-41, 2003-28 I.R.B. 49

2003-42, 2003-28 I.R.B. 49

2003-43, 2003-28 I.R.B. 50

2003-44, 2003-28 I.R.B. 52

2003-45, 2003-29 I.R.B. 86

2003-46, 2003-28 I.R.B. 53

2003-47, 2003-30 I.R.B. 132

2003-48, 2003-30 I.R.B. 133

2003-49, 2003-32 I.R.B. 294

2003-50, 2003-32 I.R.B. 295

2003-51, 2003-33 I.R.B. 361

2003-52, 2003-32 I.R.B. 296

2003-53, 2003-33 I.R.B. 362

2003-54, 2003-33 I.R.B. 363

2003-55, 2003-34 I.R.B. 395

2003-56, 2003-34 I.R.B. 396

2003-57, 2003-34 I.R.B. 397

2003-58, 2003-35 I.R.B. 429

2003-59, 2003-35 I.R.B. 429

2003-60, 2003-39 I.R.B. 643

2003-61, 2003-42 I.R.B. 851

2003-62, 2003-38 I.R.B. 576

2003-63, 2003-38 I.R.B. 577

2003-64, 2003-39 I.R.B. 646

2003-65, 2003-40 I.R.B. 747

2003-66, 2003-48 I.R.B. 1159

2003-67, 2003-40 I.R.B. 752

2003-68, 2003-41 I.R.B. 824

2003-69, 2003-42 I.R.B. 851

2003-70, 2003-43 I.R.B. 916

2003-71, 2003-43 I.R.B. 922

2003-72, 2003-44 I.R.B. 964

2003-73, 2003-45 I.R.B. 1017

2003-74, 2003-47 I.R.B. 1097

2003-75, 2003-50 I.R.B. 1204

2003-76, 2003-49 I.R.B. 1181

2003-77, 2003-49 I.R.B. 1182

2003-78, 2003-50 I.R.B. 1205

2003-79, 2003-50 I.R.B. 1206

2003-80, 2003-51 I.R.B. 1223

2003-81, 2003-51 I.R.B. 1223

Proposed Regulations:

REG-209377-89, 2003-36 I.R.B. 521

REG-208199-91, 2003-40 I.R.B. 756

REG-106486-98, 2003-42 I.R.B. 853

REG-110896-98, 2003-51 I.R.B. 1226

REG-108639-99, 2003-35 I.R.B. 431

REG-106736-00, 2003-28 I.R.B. 60

REG-108524-00, 2003-42 I.R.B. 869

REG-115037-00, 2003-44 I.R.B. 967

REG-140378-01, 2003-41 I.R.B. 825

Proposed Regulations— Continued:

REG-107618-02, 2003-27 I.R.B. 13

REG-122917-02, 2003-27 I.R.B. 15

REG-128203-02, 2003-41 I.R.B. 828

REG-131997-02, 2003-33 I.R.B. 366

REG-133791-02, 2003-35 I.R.B. 493

REG-136890-02, 2003-49 I.R.B. 1191

REG-138495-02, 2003-37 I.R.B. 541

REG-138499-02, 2003-37 I.R.B. 541

REG-140808-02, 2003-38 I.R.B. 582

REG-140930-02, 2003-38 I.R.B. 583

REG-141402-02, 2003-43 I.R.B. 932

REG-141669-02, 2003-34 I.R.B. 408

REG-142538-02, 2003-38 I.R.B. 590

REG-143679-02, 2003-38 I.R.B. 592

REG-144908-02, 2003-38 I.R.B. 593

REG-146893-02, 2003-44 I.R.B. 967

REG-157164-02, 2003-44 I.R.B. 1004

REG-160330-02, 2003-51 I.R.B. 1230

REG-162625-02, 2003-35 I.R.B. 500

REG-163974-02, 2003-38 I.R.B. 595

REG-108676-03, 2003-36 I.R.B. 523

REG-112039-03, 2003-35 I.R.B. 504

REG-113112-03, 2003-40 I.R.B. 760

REG-115472-03, 2003-50 I.R.B. 1215

REG-116914-03, 2003-32 I.R.B. 338

REG-121122-03, 2003-37 I.R.B. 550

REG-129709-03, 2003-35 I.R.B. 506

REG-130262-03, 2003-37 I.R.B. 553

REG-132483-03, 2003-34 I.R.B. 410

REG-132760-03, 2003-43 I.R.B. 933

REG-146692-03, 2003-48 I.R.B. 1164

REG-153319-03, 2003-52 I.R.B. 1256

Revenue Procedures:

2003-45, 2003-27 I.R.B. 11

2003-46, 2003-28 I.R.B. 54

2003-47, 2003-28 I.R.B. 55

2003-48, 2003-29 I.R.B. 86

2003-49, 2003-29 I.R.B. 89

2003-50, 2003-29 I.R.B. 119

2003-51, 2003-29 I.R.B. 121

2003-52, 2003-30 I.R.B. 134

2003-53, 2003-31 I.R.B. 230

2003-54, 2003-31 I.R.B. 236

2003-55, 2003-31 I.R.B. 242

2003-56, 2003-31 I.R.B. 249

2003-57, 2003-31 I.R.B. 257

2003-58, 2003-31 I.R.B. 262

2003-59, 2003-31 I.R.B. 268

2003-60, 2003-31 I.R.B. 274

2003-61, 2003-32 I.R.B. 296

2003-62, 2003-32 I.R.B. 299

2003-63, 2003-32 I.R.B. 304

2003-64, 2003-32 I.R.B. 306

1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2003-1 through 2003-26 is in Internal Revenue Bulletin 2003-27, dated July 7, 2003.

2003-52 I.R.B. ii December 29, 2003

Revenue Procedures— Continued:

2003-65, 2003-32 I.R.B. 336

2003-66, 2003-33 I.R.B. 364

2003-67, 2003-34 I.R.B. 397

2003-68, 2003-34 I.R.B. 398

2003-69, 2003-34 I.R.B. 403

2003-70, 2003-34 I.R.B. 406

2003-71, 2003-36 I.R.B. 517

2003-72, 2003-38 I.R.B. 578

2003-73, 2003-39 I.R.B. 647

2003-74, 2003-43 I.R.B. 923

2003-75, 2003-45 I.R.B. 1018

2003-76, 2003-43 I.R.B. 924

2003-77, 2003-44 I.R.B. 964

2003-78, 2003-45 I.R.B. 1029

2003-79, 2003-45 I.R.B. 1036

2003-80, 2003-45 I.R.B. 1037

2003-81, 2003-45 I.R.B. 1046

2003-82, 2003-47 I.R.B. 1097

2003-83, 2003-47 I.R.B. 1099

2003-84, 2003-48 I.R.B. 1159

2003-85, 2003-49 I.R.B. 1184

2003-86, 2003-50 I.R.B. 1211

Revenue Rulings:

2003-70, 2003-27 I.R.B. 3

2003-71, 2003-27 I.R.B. 1

2003-72, 2003-33 I.R.B. 346

2003-73, 2003-28 I.R.B. 44

2003-74, 2003-29 I.R.B. 77

2003-75, 2003-29 I.R.B. 79

2003-76, 2003-33 I.R.B. 355

2003-77, 2003-29 I.R.B. 75

2003-78, 2003-29 I.R.B. 76

2003-79, 2003-29 I.R.B. 80

2003-80, 2003-29 I.R.B. 83

2003-81, 2003-30 I.R.B. 126

2003-82, 2003-30 I.R.B. 125

2003-83, 2003-30 I.R.B. 128

2003-84, 2003-32 I.R.B. 289

2003-85, 2003-32 I.R.B. 291

2003-86, 2003-32 I.R.B. 290

2003-87, 2003-29 I.R.B. 82

2003-88, 2003-32 I.R.B. 292

2003-89, 2003-37 I.R.B. 525

2003-90, 2003-33 I.R.B. 353

2003-91, 2003-33 I.R.B. 347

2003-92, 2003-33 I.R.B. 350

2003-93, 2003-33 I.R.B. 346

2003-94, 2003-33 I.R.B. 357

2003-95, 2003-33 I.R.B. 358

2003-96, 2003-34 I.R.B. 386

2003-97, 2003-34 I.R.B. 380

2003-98, 2003-34 I.R.B. 378

2003-99, 2003-34 I.R.B. 388

2003-100, 2003-34 I.R.B. 385

2003-101, 2003-36 I.R.B. 513

2003-102, 2003-38 I.R.B. 559

Revenue Rulings— Continued:

2003-103, 2003-38 I.R.B. 568

2003-104, 2003-39 I.R.B. 636

2003-105, 2003-40 I.R.B. 696

2003-106, 2003-44 I.R.B. 936

2003-107, 2003-41 I.R.B. 815

2003-108, 2003-44 I.R.B. 963

2003-109, 2003-42 I.R.B. 839

2003-110, 2003-46 I.R.B. 1083

2003-111, 2003-45 I.R.B. 1009

2003-112, 2003-45 I.R.B. 1007

2003-113, 2003-44 I.R.B. 962

2003-114, 2003-45 I.R.B. 1012

2003-115, 2003-46 I.R.B. 1052

2003-116, 2003-46 I.R.B. 1083

2003-117, 2003-46 I.R.B. 1051

2003-118, 2003-47 I.R.B. 1095

2003-119, 2003-47 I.R.B. 1094

2003-120, 2003-48 I.R.B. 1154

2003-121, 2003-48 I.R.B. 1153

2003-122, 2003-49 I.R.B. 1179

2003-123, 2003-50 I.R.B. 1200

2003-124, 2003-49 I.R.B. 1173

2003-125, 2003-52 I.R.B. 1243

2003-126, 2003-52 I.R.B. 1249

2003-127, 2003-52 I.R.B. 1245

2003-128, 2003-52 I.R.B. 1247

Social Security Contribution and Benefit Base; Domestic Employee Coverage Threshhold:

2003-66, 2003-48 I.R.B. 1159

Tax Conventions:

2003-58, 2003-40 I.R.B. 746

2003-59, 2003-40 I.R.B. 746

2003-62, 2003-41 I.R.B. 821

2003-63, 2003-45 I.R.B. 1015

Treasury Decisions:

9061, 2003-27 I.R.B. 5

9062, 2003-28 I.R.B. 46

9063, 2003-36 I.R.B. 510

9064, 2003-36 I.R.B. 508

9065, 2003-36 I.R.B. 515

9066, 2003-36 I.R.B. 509

9067, 2003-32 I.R.B. 287

9068, 2003-37 I.R.B. 538

9069, 2003-37 I.R.B. 525

9070, 2003-38 I.R.B. 574

9071, 2003-38 I.R.B. 560

9072, 2003-37 I.R.B. 527

9073, 2003-38 I.R.B. 570

9074, 2003-39 I.R.B. 601

9075, 2003-39 I.R.B. 608

9076, 2003-38 I.R.B. 562

9077, 2003-39 I.R.B. 634

9078, 2003-39 I.R.B. 630

Treasury Decisions— Continued:

9079, 2003-40 I.R.B. 729

9080, 2003-40 I.R.B. 696

9081, 2003-35 I.R.B. 420

9082, 2003-41 I.R.B. 807

9083, 2003-40 I.R.B. 700

9084, 2003-40 I.R.B. 742

9085, 2003-41 I.R.B. 775

9086, 2003-41 I.R.B. 817

9087, 2003-41 I.R.B. 781

9088, 2003-42 I.R.B. 841

9089, 2003-43 I.R.B. 906

9090, 2003-43 I.R.B. 891

9091, 2003-44 I.R.B. 939

9092, 2003-46 I.R.B. 1055

9093, 2003-48 I.R.B. 1156

9094, 2003-50 I.R.B. 1201

9095, 2003-49 I.R.B. 1175

9096, 2003-51 I.R.B. 1222

9097, 2003-52 I.R.B. 1239

9098, 2003-52 I.R.B. 1248

December 29, 2003 iii 2003-52 I.R.B.

Findings List of Current Actions on Previously Published Items ¹

Bulletins 2003-27 through 2003-52

Notices:

87-5

Obsoleted by