Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return


Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

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Notice: Historical Content

This is an archival or historical document and may not reflect current law, policies or procedures.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

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.
Download Full Text




«« Go to November 2003 ------------Browse for more------------ Go to September 2003 »»

Tax Regulations Homepage