Table of Contents

• Rev. Rul. 2003-109
  • ISSUE
  • LAW AND ANALYSIS
    • Section 274(h)(3)(A)
    • The Compact of Free Association Act of 1985
    • The Compact of Free Association Between the United States and the Republic of Palau
    • Section 274(h)(6)
  • HOLDING
  • EFFECT ON OTHER REVENUE RULINGS
  • DRAFTING INFORMATION
• T.D. 9088
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Paperwork Reduction Act
    • Background
    • Explanation of Revisions and Summary of Comments
    • Special Analyses
  • Adoption of Amendments to the Regulations
    • PART 1 — INCOME TAXES
    • PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
  • Drafting Information