Internal Revenue Bulletin 2003-45

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Internal Revenue Bulletin: 2003-45
November 10, 2003

Table of Contents

• Highlights of This Issue
  • SPECIAL ANNOUNCEMENT
    • Announcement 2003-66
    • Announcement 2003-68
  • INCOME TAX
    • Rev. Rul. 2003-111
    • Rev. Rul. 2003-112
    • Rev. Rul. 2003-114
  • EMPLOYEE PLANS
    • Notice 2003-73
  • EXCISE TAX
    • Rev. Proc. 2003-78
  • TAX CONVENTIONS
    • Announcement 2003-63
  • ADMINISTRATIVE
    • Rev. Proc. 2003-75
    • Rev. Proc. 2003-79
    • Rev. Proc. 2003-80
    • Rev. Proc. 2003-81
    • Announcement 2003-60
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • Rev. Rul. 2003-112
    • ISSUE
    • FACTS
    • LAW AND ANALYSIS
    • HOLDING
    • DRAFTING INFORMATION
  • Rev. Rul. 2003-111
    • DRAFTING INFORMATION
  • Rev. Rul. 2003-114
• Part II. Treaties and Tax Legislation
  • Announcement 2003-63
    • The U.S. And The Netherlands Develop New Administrative Arrangements for Mutual Agreement Procedure
    • Administrative Arrangements for the Implementation of the Mutual Agreement Procedure (Article 29) of the Convention Between the Kingdom of the Netherlands and the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains (Signed on December 18, 1992, as Amended by Protocols) (the “Convention”)
    • Progress of the Mutual Agreement Procedure
    • The role of the taxpayer during procedure
    • Resolution of cases
    • Collection and interest
    • Confidentiality of taxpayer information
    • Meetings Schedule
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2003-73
    • Cost-of-Living limits for 2004
    • Limitations specified by statute
    • Drafting Information
  • Rev. Proc. 2003-75
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. SCOPE AND OBJECTIVE
    • SECTION 4. APPLICATION
    • SECTION 5. EFFECTIVE DATE
    • SECTION 6. EFFECT ON OTHER DOCUMENTS
    • DRAFTING INFORMATION
  • Rev. Proc. 2003-78
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. EXEMPTION PROCEDURE
    • SECTION 4. PERIODIC LISTING OF AGREEMENTS
    • SECTION 5. EFFECTIVE DATE
    • SECTION 6. EFFECT ON OTHER DOCUMENTS
    • SECTION 7. DRAFTING INFORMATION
  • Rev. Proc. 2003-79
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. DEFINITIONS
    • SECTION 4. SCOPE
    • SECTION 5. FOUR-YEAR SPREAD PERIOD
    • SECTION 6. PROCEDURES FOR ELECTING FOUR-YEAR SPREAD PERIOD
    • SECTION 7. EFFECT ON OTHER DOCUMENTS
    • DRAFTING INFORMATION
  • Rev. Proc. 2003-80
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND AND CHANGES
    • SECTION 3. DEFINITIONS
    • SECTION 4. PER DIEM SUBSTANTIATION METHOD
    • SECTION 5. HIGH-LOW SUBSTANTIATION METHOD
    • SECTION 6. LIMITATIONS AND SPECIAL RULES
    • SECTION 7. APPLICATION
    • SECTION 8. WITHHOLDING AND PAYMENT OF EMPLOYMENT TAXES
    • SECTION 9. EFFECT ON OTHER DOCUMENTS
    • DRAFTING INFORMATION
  • Rev. Proc. 2003-81
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. APPLICATION
    • SECTION 4. EFFECT ON OTHER REVENUE PROCEDURES
    • SECTION 5. SCOPE
    • SECTION 6. EFFECTIVE DATE
    • SECTION 7. DRAFTING INFORMATION
• Part IV. Items of General Interest
  • Announcement 2003-60
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • EFFECTIVE DATE:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Need for Correction
      • Correction of Publication
    • § 1.280G-1 (Corrected)
  • Announcement 2003-66
  • Announcement 2003-68
• Definition of Terms and Abbreviations
  • Definition of Terms
  • Abbreviations
• Numerical Finding List
  • Numerical Finding List
• Effect of Current Actions on Previously Published Items
  • Findings List of Current Actions on Previously Published Items
• How to get the Internal Revenue Bulletin
  • INTERNAL REVENUE BULLETIN
  • CUMULATIVE BULLETINS
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  • How to Order
  • We Welcome Comments About the Internal Revenue Bulletin