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U.S. Treasury Department & IRS
Tax Consequences Upon the Exercise of a Partnership Option or Conversion of a Debt or Preferred Interest in a Partnership (REG-103580-02) (Oct. 9, 2003)I.R.C.§: variousIRS Notice 2003-24 on the "Separate" Fund Requirement for Collectively Bargained Plans (Sep. 22, 2003)I.R.C.§: 419A(f)(5)IRS Notice 2003-31 on Possible Regulations Under Section 501(m) of the Internal Revenue Code (Sep. 10, 2003)I.R.C.§: 501(m)Proposed Regulations Providing Guidance Regarding the Treatment of Unutilized Basis of Stock Redeemed in Certain Transactions (Sep. 9, 2003)I.R.C.§: 302, 304, 1502Request for Grace Period to Prepare Transfer Pricing Documentation for Taxpayers Subject to Substantial Valuation Misstatement Penalties (Aug. 22, 2003)I.R.C.§: 6662(e)Final Regulations Under IRC §§ 6011, 6111 and 6112 (Aug. 7, 2003)I.R.C.§: 6011, 6111, 6112IRS and Treasury Department Proposal on Waiver of Section 411(D)(6) Protection for Certain Features of Defined Benefit Plans (July 22, 2003)I.R.C.§: 411(D)(6)IRS Announcement 2003-29, 2003-20 I.R.B. 928 Regarding International Grant-Making and International Activities by Domestic 501(c)(3) Organizations (July 14, 2003)I.R.C.§: 501(c)(3)IRS Pilot Precertification Program to Determine Compliance with the Residency Test for Claiming the Earned Income Credit with Respect to Qualifying Children (July 10, 2003)I.R.C.§: n/aVision Draft 6/18/03 of Schedule K-1 (Form 1065) (July 9, 2003)I.R.C.§: n/aAdditional Recommendations for 2003–2004 Guidance Priority List: Section 382 Issues (July 2, 2003)I.R.C.§: 382Recommendations for 2003–2004 Guidance Priority List (June 11, 2003)I.R.C.§: variousProposed Regulations under Code Section 419A(f)(6) (May 9, 2003)I.R.C.§: 419§ 1.337(d)-2T and § 1.1502-20T (May 5, 2003)I.R.C.§: 337, 1502Proposed Regulations Regarding Deduction and Capitalization of Intangible Asset Expenditures [REG125638-01] (April 25, 2003)I.R.C.§: variousProposed Regulations Under Sections 401 and 411 of the Internal Revenue Code and ERISA Section 204 Regarding the Interaction of Age and Benefit Accruals in Retirement Plans (April 10, 2003)I.R.C.§: 401, 4112004 Budget Proposals: Tax Simplification (March 25, 2003)I.R.C.§: variousProposed Rulemaking and Other Guidance Regarding Golden Parachute Payments (March 19, 2003)I.R.C.§: 280G, 4999Advance Notice of Proposed Rulemaking Relating to Revising Circular No. 230 to Address Standards of Practice Before the Internal Revenue Service (March 5, 2003)I.R.C.§: Circ. 230Proposed Regulations under I.R.C. Section 1.6011-4T Regarding the Application of the Tax Shelter Disclosure Rules to Like-Kind Exchanges (Feb. 20, 2003)I.R.C.§: 1031Consolidated Group Basis Redetermination and Loss Suspension (REG-131478-02) - Final (Feb. 18, 2003)I.R.C.§: 1502Internal Revenue Service Announcement 2002-87, 2002-39 I.R.B. 624, on Form 990 Series Developments and Request for Comments Regarding Possible Changes (Feb. 10, 2003)I.R.C.§: 527Proposed Regulations Amending 26 C.F.R. 300 To Provide for an Offer-to-Compromise User Fee (Feb. 4, 2003)I.R.C.§: 26 CFR 300Temporary and Proposed Regulations Under IRC §§ 6011 and 6112 (Feb. 3, 2003)I.R.C.§: 6011, 6112Effective IRS Collection Strategies - Testimony to IRS Oversight Board (Jan. 27, 2003)I.R.C.§: n/aConsolidated Group Basis Redetermination and Loss Suspension (REG-131478-02) - Preliminary (Jan. 22, 2003)I.R.C.§: 1502Arbitrage and Related Restrictions Applicable to Tax-Exempt Bonds Issued by State and Local Governments (Jan. 17, 2003)I.R.C.§: 148, 141
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