Internal Revenue Bulletin: 2003-36 |
September 8, 2003 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- Part III. Administrative, Procedural, and Miscellaneous
- Rev. Proc. 2003-71
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. SCOPE
- SECTION 4. SUBMITTING AN OFFER TO COMPROMISE
- SECTION 5. WHEN AN OFFER BECOMES PENDING AND RETURN OF OFFERS
- SECTION 6. CASE BUILDING, INVESTIGATION, AND EVALUATION
- SECTION 7. WITHDRAWING AN OFFER TO COMPROMISE
- SECTION 8. ACCEPTING AN OFFER TO COMPROMISE
- SECTION 9. REJECTING AN OFFER TO COMPROMISE
- SECTION 10. EFFECT ON OTHER DOCUMENTS
- SECTION 11. EFFECTIVE DATE
- SECTION 12. DRAFTING INFORMATION
- Rev. Proc. 2003-71
- 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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