Internal Revenue Bulletin: 2003-43 |
October 27, 2003 |
Table of Contents
- T.D. 9090
- T.D. 9089
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Background
- Explanation of Provisions
- A. Application of Section 108(a)(1)(B)
- B. Application of Section 108(b)
- 1. Consolidated approach
- 2. Ordering rule
- 3. Look-through rule
- C. Corresponding Amendments
- 1. The investment adjustment rules
- 2. The excess loss account rules
- 3. Rules governing apportionment of net operating losses
- D. Request for Comments
- Effective Dates
- Special Analyses
- Amendments to the Regulations
- Drafting Information
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