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Internal Revenue Bulletin

Internal Revenue Bulletin 2003-10

IRS weekly bulletin for March 10, 2003. Publishes T.D. 9039 (§ 954 commodities-hedging and currency-gain rules), T.D. 9040 (rules eliminating regulatory impediments to electronic filing of Form 1040), T.D. 9042 (miscellaneous corrections), Rev. Rul. 2003-24 (insurance-company interest-rate tables), Rev. Rul. 2003-26 (March 2003 applicable federal rates), Notice 2003-16 (low-income housing tax credit and private activity bond population figures), Rev. Proc. 2003-22 (standard meal rates for family day-care providers), and Announcement 2003-12.

Citation: 2003-10 I.R.B.Jurisdiction: United StatesEffective: 2003-03-10
Bulletin Number
2003-10
Official Citation
2003-10 I.R.B.
Publication Date
2003-03-10
Publication Type
Weekly Internal Revenue Bulletin
Publisher
Internal Revenue Service
Jurisdiction
United States

About the Publication

About the Internal Revenue Bulletin

The Internal Revenue Bulletin (I.R.B.) is the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest. It is issued weekly.

Each bulletin is a publication container. The authorities it publishes — Treasury Decisions, Revenue Rulings, Revenue Procedures, Notices, Announcements, and related regulatory items — remain the primary sources of law. Where an item is already maintained in the Society's corpus, this bulletin links to it; where it is not, this bulletin links to the official IRS publication so no citation is left as a dead reference.

Text

Codified text.

Bulletin No. 2003-10, published March 10, 2003, by the Internal Revenue Service. Pre-2005 issues of the Internal Revenue Bulletin are distributed by the IRS as PDF-only issues; there is no HTML issue page.

This bulletin is presented here as a publication container. Canonical PDF source: https://www.irs.gov/pub/irs-irbs/irb03-10.pdf.

Codified text.

Income Tax. Rev. Rul. 2003-24 (prevailing state assumed interest rates for § 807 reserves); Rev. Rul. 2003-26 (adjusted federal rates for March 2003); T.D. 9039 (final regulations under § 954 for commodities-hedging and currency-gain treatment in foreign personal holding company income); T.D. 9040 (final regulations under §§ 48, 152, 611, 852, 6011, and 6903 eliminating regulatory impediments to the electronic filing of Form 1040); T.D. 9042 (corrections to temporary regulations).

Administrative. Notice 2003-16 (2003 state housing credit ceiling and private activity bond volume-cap population figures); Rev. Proc. 2003-22 (standard meal and snack rates for family day-care providers); Announcement 2003-12 (relocation of two public hearings on proposed regulations).

Contents

Items published in this bulletin, in official publication order.

TypeCitationPartPagesStatus
Revenue RulingRev. Rul. 2003-24Insurance-company interest-rate tables.557Official IRS Source
Treasury DecisionT.D. 9039Section 954 hedging/currency treatment.561Official IRS Source
Revenue RulingRev. Rul. 2003-26March 2003 applicable federal rates.563Official IRS Source
Treasury DecisionT.D. 9042Corrections to temporary regulations.564Official IRS Source
Treasury DecisionT.D. 9040568Available
NoticeNotice 2003-16LIHTC / PAB 2003 population figures.575Official IRS Source
Revenue ProcedureRev. Proc. 2003-22Family day-care provider standard meal rates.577Official IRS Source
AnnouncementAnnouncement 2003-12Public hearing relocations.585Official IRS Source

Authorities in this Bulletin

Computed from the contents table.

Revenue Procedures
1
Revenue Rulings
2
Treasury Decisions
3
Notices
1
Announcements
1
Total Authorities
8

Corpus Coverage

✔ Available in the Society's corpus · ○ Official IRS Source · ◻ Planned

Official IRS Publication

Internal Revenue Bulletin 2003-10

Revision history

  • 2003-03-10Bulletin 2003-10 published by the Internal Revenue Service.

Related Publications

Editorial articles from Real Law Society Press that discuss this authority.

Canonical source: https://www.irs.gov/pub/irs-irbs/irb03-10.pdf
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