Internal Revenue Bulletin: 2003-45 |
November 10, 2003 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- Part II. Treaties and Tax Legislation
- Announcement 2003-63
- The U.S. And The Netherlands Develop New Administrative Arrangements for Mutual Agreement Procedure
- Administrative Arrangements for the Implementation of the Mutual Agreement Procedure (Article 29) of the Convention Between the Kingdom of the Netherlands and the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains (Signed on December 18, 1992, as Amended by Protocols) (the “Convention”)
- Progress of the Mutual Agreement Procedure
- The role of the taxpayer during procedure
- Resolution of cases
- Collection and interest
- Confidentiality of taxpayer information
- Meetings Schedule
- Announcement 2003-63
- Part III. Administrative, Procedural, and Miscellaneous
- Notice 2003-73
- Rev. Proc. 2003-75
- Rev. Proc. 2003-78
- Rev. Proc. 2003-79
- Rev. Proc. 2003-80
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND AND CHANGES
- SECTION 3. DEFINITIONS
- SECTION 4. PER DIEM SUBSTANTIATION METHOD
- SECTION 5. HIGH-LOW SUBSTANTIATION METHOD
- SECTION 6. LIMITATIONS AND SPECIAL RULES
- SECTION 7. APPLICATION
- SECTION 8. WITHHOLDING AND PAYMENT OF EMPLOYMENT TAXES
- SECTION 9. EFFECT ON OTHER DOCUMENTS
- DRAFTING INFORMATION
- Rev. Proc. 2003-81
- Part IV. Items of General Interest
- Definition of Terms and Abbreviations
- Numerical Finding List
- Effect of Current Actions on Previously Published Items
- How to get the Internal Revenue Bulletin
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