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October 2003 Plain Language Regulations

Notice: Historical Content

This is an archival or historical document and may not reflect current law, policies or procedures.

The following is a list of tax regulations published in October 2003:

Classification of Business Entities
These final regulations contain special rules regarding the entity classification of certain foreign business entities, including a special rule that terminates the grandfather status of certain foreign business entities upon a 50-percent change of control, and a special rule that clarifies and further modifies the relevancy rules for certain foreign eligible entities. TD 9093. Published October 22, 2003.
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Changes in Entity Classification
Partial withdrawal of proposed regulations relating to changes in entity classification: This notice withdraws the portion of the proposed rulemaking published on November 29, 1999, addressing certain transactions that occur within a specified period before or after a foreign entity changed its classification to disregarded-entity status.
REG-110385-99.  Published October 22, 2003.
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