Table of Contents

• Rev. Rul. 2003-124
  • DRAFTING INFORMATION
• T.D. 9095
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provisions
    • Effective Date
    • Special Analyses
  • Amendments to the Regulations
  • PART 1— INCOME TAXES
    • §1.461-2 Contested liabilities.
    • §1.461-2T Contested liabilities (temporary).
    • Approved November 12, 2003.
  • Drafting Information
• Rev. Rul. 2003-122