Internal Revenue Bulletin: 2005-32 |
August 8, 2005 |
Table of Contents
- Notice 2005-53
- SECTION 1. OVERVIEW
- SECTION 2. LEGAL BACKGROUND
- SECTION 3. COORDINATION OF THE DETERMINATION OF THE INTEREST EXPENSE DEDUCTION FOR FOREIGN BANKS AND TREATIES
- SECTION 4. DETERMINATION OF U.S.-CONNECTED LIABILITIES UNDER THE FIXED RATIO FOR FOREIGN BANKS
- SECTION 5. DETERMINATION OF EXCESS INTEREST OF BANKS UNDER THE ADJUSTED U.S.-BOOK LIABILITY METHOD
- SECTION 6. COORDINATION OF DETERMINATION OF U.S. ASSETS ON AN ADJUSTED OR FAIR MARKET VALUE BASIS WITH DETERMINATION OF U.S.-CONNECTED LIABILITIES USING THE FIXED OR ACTUAL RATIO
- SECTION 7. SUBMISSION OF COMMENTS
- SECTION 8. DRAFTING INFORMATION
- Notice 2005-55
- Notice 2005-56
- Notice 2005-57
- Rev. Proc. 2005-47
- Rev. Proc. 2005-48
- Rev. Proc. 2005-50
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