Internal Revenue Bulletin: 2003-52 |
December 29, 2003 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- T.D. 9097
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Background
- Explanation of Provisions
- I. Existing Regulations
- A. Investment yield and administrative costs
- B. Special rule for guaranteed investment contracts
- C. Special rule for yield restricted defeasance escrows
- II. Proposed Regulations
- III. Final Regulations
- A. Safe harbor approach
- B. Per-investment safe harbor
- C. Per-issue safe harbor
- D. Fees in excess of safe harbor
- E. Computational base for guaranteed investment contracts
- F. Cost-of-living adjustments
- G. Interpretative rule
- Effective Dates
- Special Analyses
- Adoption of Amendments to the Regulations
- Drafting Information
- Rev. Rul. 2003-125
- Rev. Rul. 2003-127
- Rev. Rul. 2003-128
- T.D. 9098
- Rev. Rul. 2003-126
- T.D. 9097
- 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
More Internal Revenue Bulletins |