Table of Contents

• Rev. Rul. 2003-121
  • DRAFTING INFORMATION
• Rev. Rul. 2003-120
  • ISSUE
  • FACTS
  • LAW AND ANALYSIS
  • HOLDING
  • DRAFTING INFORMATION
• T.D. 9093
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • EFFECTIVE DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provisions
    • A. Grandfathered Foreign Per Se Entities
    • B. Relevance of Classification
    • Special Analyses
  • Adoption of Amendments to the Regulations
    • PART 301—PROCEDURE AND ADMINISTRATION
  • Drafting Information