Table of Contents

• REG-116914-03
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background and Explanation of Provisions
    • Special Analyses
    • Comments and Requests for a Public Hearing
  • Adoption of Amendments to the Regulations
    • PART 1—INCOME TAXES
  • DRAFTING INFORMATION
• Announcement 2003-49
  • PURPOSE
  • BACKGROUND
  • CHANGES
    • A. Interest in a Pass-through Entity
    • B. Net Operating Loss Term and Condition.
    • C. Other Changes
  • FURTHER INFORMATION
• Announcement of Disciplinary Actions Involving Attorneys, Certified Public Accountants, Enrolled Agents, and Enrolled Actuaries — Suspensions, Censures, Disbarments, and Resignations
  • Suspensions From Practice Before the Internal Revenue Service After Notice and an Opportunity for a Proceeding
  • Disbarments From Practice Before the Internal Revenue Service After Notice and an Opportunity for a Proceeding
  • Consent Suspensions From Practice Before the Internal Revenue Service
  • Expedited Suspensions From Practice Before the Internal Revenue Service
  • Resignations of Enrolled Agents
  • Censure Issued by Consent
• Announcement 2003-52
• Announcement 2003-53