Table of Contents

• Rev. Rul. 2003-98
  • ISSUE
  • FACTS
  • LAW AND ANALYSIS
  • HOLDINGS
  • DRAFTING INFORMATION
• Rev. Rul. 2003-97
  • ISSUE
  • FACTS
  • LAW AND ANALYSIS
    • Is the Note separable from the associated Purchase Contract?
    • If the Note is separable from the Purchase Contract but is not in fact separated from the Purchase Contract, does the Note qualify as debt?
    • If the Note qualifies as debt, does § 163(l) prevent X from deducting the interest that accrues on the Note?
    • Conclusion
  • HOLDING
  • PROSPECTIVE APPLICATION
  • REQUEST FOR COMMENTS
  • DRAFTING INFORMATION
• Rev. Rul. 2003-100
  • DRAFTING INFORMATION
• Rev. Rul. 2003-96
  • ISSUE
  • FACTS
  • LAW AND ANALYSIS
  • HOLDING
  • DRAFTING INFORMATION
• Rev. Rul. 2003-99
  • DRAFTING INFORMATION