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February 2003 Plain Language Regulations

The following is a list of tax regulations published in February 2003:

Excise Tax Relating to Structured Settlement Factoring Transactions
These are proposed regulations by cross-reference to temporary regulations
(TD 9042).  Any person who acquires rights to receive payments under a structured settlement for consideration without a qualified order must pay a 40% excise tax.  These regulations explain the manner and method of paying and reporting this excise tax.  REG-139768-02.  Published February 19, 2003.
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Excise Tax Relating to Structured Settlement Factoring Transactions
These are temporary regulations relating to the manner and method of reporting and paying the nondeductible 40-percent excise tax imposed on any person who acquires structured settlement payment rights in a structured settlement factoring transaction. TD 9042.  Published February 19, 2003.
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Page Last Reviewed or Updated: 30-Dec-2013