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Directory Results for Revenue Ruling 2003-103 - Section 472. Last-in, First-out Inventories. The July 2003 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods to Revenue Ruling 2003-104 - Interest rates; underpayments and overpayments.. Interest rates; underpayments and overpayments. The rate of interest determined under section 6621 of the Code for the calendar quarter beginning October 1, 2003,

Revenue Ruling 2003-103 - Section 472. Last-in, First-out Inventories. The July 2003 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods
Revenue Ruling 2003-104 - Interest rates; underpayments and overpayments.. Interest rates; underpayments and overpayments. The rate of interest determined under section 6621 of the Code for the calendar quarter beginning October 1, 2003,