Table of Contents

• Notice 2003-41
  • PURPOSE
  • BACKGROUND
  • DISCUSSION
  • EFFECTIVE DATE
  • DRAFTING INFORMATION
• Notice 2003-42
  • PURPOSE
  • BACKGROUND
  • DISCUSSION
  • EFFECTIVE DATE
  • DRAFTING INFORMATION
• Notice 2003-43
  • DRAFTING INFORMATION
• Notice 2003-44
• Notice 2003-46
  • FOR FURTHER INFORMATION CONTACT:
• Rev. Proc. 2003-46
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. SCOPE
  • SECTION 4. PROCEDURE
  • SECTION 5. INQUIRIES
  • SECTION 6. EFFECT ON OTHER DOCUMENTS
  • SECTION 7. EFFECTIVE DATE
  • SECTION 8. PAPERWORK REDUCTION ACT
  • DRAFTING INFORMATION
• 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