RULES: Nonaccrual-experience method of accounting; use limitation; Correction,
Published: 2003-11-28
This document contains corrections to temporary regulations
that were published in the Federal Register on September 4, 2003 (68 FR
52496) that revises temporary income tax regulations to providing
guidance regarding the use of a nonaccrualexperience method of
accounting by taxpayers using an accrual method of accounting and
performing services.
PROPOSED RULES: Contingent payment debt instruments for one or more payments denominated in or determined by reference to nonfunctional currency; treatment; Correction,
Published: 2003-11-28
This document contains corrections to proposed regulations
(Reg10648698; INTL001591) that were published in the Federal
Register on August 29, 2003 (68 FR 51944) regarding the treatment of
contingent payment debt instruments for which one or more payments are
denominated in, or determined by reference to, a currency other than
the taxpayer's
RULES: Bank Secrecy Act; implementation—; Funds transmittal by financial institutions; conditional exception expiration,
Published: 2003-11-28
FinCEN is giving notice that on July 1, 2004, a conditional
exception to a Bank Secrecy Act (BSA) requirement will permanently
expire. Upon expiration of that exception, financial institutions will
no longer be able to comply with the terms of that BSA requirement by
using coded information or pseudonyms for the name of a customer in a
funds
