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
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
- 38, 597 Forms 1099–DIV and 1099–MISC
(Ann 75) 49, 1195 Swiss Limitation on Benefits (LOB) com petent authority MAP agreement (Ann 59) 40, 746 Tax-exempt bonds:
Administrative costs for computing
yield (TD 9097) 52, 1239 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 Tax shelters:
Liabilities, contested (Notice 77) 49,
1182 Listed transactions (Notice 76) 49,
1181 Tenancy by the entirety, federal tax lien
(Notice 60) 39, 643 Testimony or production of records in a court or other proceeding (REG–140930–02) 38, 583 Treatment of community income for cer tain individuals not filing a joint return (TD 9074) 39, 601
December 29, 2003 xvii 2003-52 I.R.B.
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