Internal Revenue Bulletin:  2015-39 

September 28, 2015 

EXCISE TAX


Table of Contents

Rev. Proc. 2015–46Rev. Proc. 2015–46

This revenue procedure updates Rev. Proc. 2003–78, 2003–2 C.B. 1029, to correct the mailing address and contact numbers for a foreign insurer or reinsurer that requests a closing agreement for an exemption from the excise tax imposed by section 4371, formalize certain requirements for obtaining a closing agreement, and make corresponding changes to the form closing agreements attached as Appendices A and B to Rev. Proc. 2003–78.


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