Table of Contents

• Rev. Rul. 2003-71
• Rev. Rul. 2003-70
  • ISSUES
  • FACTS
  • LAW AND ANALYSIS
  • HOLDING
  • EFFECTIVE DATE
  • Drafting Information
• T.D. 9061
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Paperwork Reduction Act
    • Background
    • Explanation of Provisions
    • Special Analyses
  • • Amendments to the Regulations
    • §1.6081-1T [Removed]
    • §31.6051-1 [Amended]
    • §31.6051-2 [Amended]
  • Drafting Information