Internal Revenue Bulletin: 2003-28
July 14, 2003
Table of Contents
- Highlights of This Issue
- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- Rev. Rul. 2003-73
- T.D. 9062
- Part III. Administrative, Procedural, and Miscellaneous
- Notice 2003-41
- Notice 2003-42
- Notice 2003-43
- Notice 2003-44
- Notice 2003-46
- Rev. Proc. 2003-46
- Guidance Regarding Election Under Section 953d Rev. Proc. 2003-47
- SECTION 1. PURPOSE AND SCOPE
- SECTION 2. BACKGROUND
- SECTION 3. SUMMARY OF CHANGES
- SECTION 4. PROCEDURAL RULES
- .01 Electing Corporation Is Subject to U.S. Tax Rules.
- .02 Termination or Revocation of Section 953(d) Election.
- .03 Prior Elections under Section 953(c)(3)(C).
- .04 Procedures for Making an Election.
- (3) Closing Agreement and Letter of Credit.
- (4) Office and Asset Tests for Electing Corporation or U.S. Affiliate.
- (5) Approval of Election.
- SECTION 5. EFFECT ON OTHER DOCUMENTS
- Part IV. Items of General Interest
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Adoption of Amendments to the Regulations
- §1.704-1 [Amended]
- §1.704-2 [Amended]
- §1.752-0 [Amended]
- §1.752-0 Table of contents.
- §1.752-1 Treatment of partnership liabilities.
- §1.752-6 Partnership assumption of partner’s §358(h)(3) liability after October 18, 1999, and before June 24, 2003.
- §1.752-7 Partnership assumption of partner’s §1.752-7 liability on or after June 24, 2003.
- §1.752-1 Treatment of Partnership Liabilities.
- §1.752-5(a) [Amended]
- Drafting Information
- Announcement 2003-45
- Announcement 2003-48
- Definition of Terms and Abbreviations
- Numerical Finding List
- Effect of Current Actions on Previously Published Items
- How to get the Internal Revenue Bulletin
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