This bulletin presents announcements of official rulings and procedures, treasury decisions, executive orders, tax conventions, legislation, and court decisions. It also contains other items of general interest intended to promote a uniform application of the tax laws.Internal Revenue Service (U S ). contract (i.e., if the contract is a church plan that is covered by the grandfather rule of section 251(e)(5) of TEFRA). ... 2002^5, the proposed regulations provide that a restorative payment that is allocated to a participanta#39;s account does not give rise to an annual addition for any limitation year.
|Title||:||Internal Revenue Cumulative Bulletin 2003-3, 2003 Tax Legislation, Text of Laws and Committee Reports|
|Author||:||Internal Revenue Service (U S )|
|Publisher||:||Government Printing Office - 2007-04|