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Notice: Historical Content

This is an archival or historical document and may not reflect current law, policies or procedures.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

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 PDF




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

Tax Regulations Homepage