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

EXCISE TAX—Cont.

Internal Revenue Bulletin 2003-52 · 2026-10-03 edition · updated 2026-10-04 · United States

Proposed Regulations:

26 CFR 301.6334–1, amended; property exempt from levy (REG–140378–01) 41, 825 Regulations:

26 CFR 1.280G–1, added; 602.101, amended; golden parachute payments (TD 9083) 40, 700 26 CFR 300.0, amended; 300.3, added; user fees for processing offers to compromise (TD 9086) 41, 817 Returns and return information, obtaining

copies (RP 74) 43, 923 Statute of limitations for employee plans

(RR 88) 32, 292 Stocks, option valuation for purposes of

golden parachute payments (RP 68) 34, 398 Tax lien, actual knowledge for priority un der section 6323(a) (RR 108) 44, 963 Tax on reversion of qualified plan assets

to employer (RR 85) 32, 291 User fees for processing offers to compro mise (TD 9086) 41, 817

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