Table of Contents

• Compliance Initiative for Nonresident Aliens and Foreign Corporations
  • SCOPE OF THE WAIVER
  • SUBMISSION PROCESS
  • MISCELLANEOUS
  • PAPERWORK REDUCTION ACT
  • CONTACT INFORMATION
• Charitable Lead Trusts
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. REQUEST FOR PUBLIC COMMENT
  • DRAFTING INFORMATION
• Qualified New York Liberty Bond Questions and Answers
  • PURPOSE
  • BACKGROUND
  • OVERVIEW OF THE PROVISION
  • QUESTIONS AND ANSWERS
  • FURTHER INFORMATION
• Rev. Proc. 2003-45
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. CHANGES RELATED TO 5 PERCENT RULES FOR IPIC POOLING
  • SECTION 4. CHANGES OF REPRESENTATIVE MONTH FOR IPI CALCULATIONS
  • SECTION 5. EFFECTIVE DATE
  • SECTION 6. EFFECT ON OTHER DOCUMENTS
  • Drafting Information