Internal Revenue Bulletin: 2003-42 |
October 20, 2003 |
Table of Contents
- REG-106486-98; INTL-0015-91
- REG-108524-00
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- ADDRESSES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Paperwork Reduction Act
- Background
- Explanation of Provisions
- A. In General
- B. Structure of the Proposed Regulations
- C. Determining the Status and Classification of Partners—§1.1441-1
- D. Determining a Foreign Partner's Allocable Share of Partnership ECTI—§1.1446-2
- E. Calculating, Paying Over, and Reporting the 1446 Tax—§1.1446-3
- F. Special Rule for Tiered Trust or Estate Structures—§1.1446-3(d)(2)(iii)
- G. Publicly Traded Partnerships—§1.1446-4
- H. Tiered Partnership Structures—§1.1446-5
- I. Withholding in Excess of Partner's Actual Tax Liability
- J. Effective Date
- Effect on Other Documents
- Special Analyses
- Comments and Public Hearing
- Proposed Amendments to the Regulations
- Drafting Information
- Announcement 2003-61
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