Abbreviations›Rev. Rul. 2003-102, 2003-38 I.R.B. 559
INCOME TAX—Cont.
Internal Revenue Bulletin 2003-52 · 2026-10-03 edition · updated 2026-10-04 · United States
26 CFR 1.6038–3, revised; 1.6038–3T, removed; 602.101, amended; section 6038 – returns required with respect to controlled foreign partnerships (TD 9065) 36, 515 26 CFR 1.6081–1T, removed; 1.6081– 8T, –9T, added; 31.6011(a)–5, amended; 31.6051–1(d)(2)(i)(c), amended; 31.6051–2(c), amended; 31.6081(a)–1, amended; 31.6081 (a)–1T, added; 602.101, amended; automatic extension of time to file certain information returns and exempt organization returns (TD 9061) 27, 5 26 CFR 1.6152–1, removed; 301.6152–1, removed; 602.101, amended; installment payments (TD 9096) 51, 1222 26 CFR 300.0, amended; 300.3, added; user fees for processing offers to compromise (TD 9086) 41, 817 26 CFR 301.6103(k)(6)–1, removed; 301.6103(k)(6)–1T, added; disclosure of return information by certain officers and employees for investigative purposes (TD 9073) 38, 570 26 CFR 301.7701–2, –3, amended; special rules for certain foreign business entities (TD 9093) 48, 1156 REMICs, residual interests, inducement
fees (REG–162625–02) 35, 500 Removal of section 6152 regulations (TD
- 51, 1222 Returns and return information, obtaining
copies (RP 74) 43, 923 Revocations, exempt organizations (Ann
- 28, 73 ; (Ann 52) 32, 345 ; (Ann 64) 43, 934 ; (Ann 67) 44, 1005 ; (Ann 76) 48, 1171 ; (Ann 82) 50, 1220 Rulings, obsolete (RR 99) 34, 388 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
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