Internal Revenue Bulletin: 2003-28 |
July 14, 2003 |
Table of Contents
- Notice 2003-41
- Notice 2003-42
- Notice 2003-43
- Notice 2003-44
- Notice 2003-46
- Rev. Proc. 2003-46
- Guidance Regarding Election Under Section 953d Rev. Proc. 2003-47
- SECTION 1. PURPOSE AND SCOPE
- SECTION 2. BACKGROUND
- SECTION 3. SUMMARY OF CHANGES
- SECTION 4. PROCEDURAL RULES
- .01 Electing Corporation Is Subject to U.S. Tax Rules.
- .02 Termination or Revocation of Section 953(d) Election.
- .03 Prior Elections under Section 953(c)(3)(C).
- .04 Procedures for Making an Election.
- (3) Closing Agreement and Letter of Credit.
- (4) Office and Asset Tests for Electing Corporation or U.S. Affiliate.
- (5) Approval of Election.
- SECTION 5. EFFECT ON OTHER DOCUMENTS
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