Internal Revenue Bulletin: 2003-34 |
August 25, 2003 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- Rev. Rul. 2003-98
- Rev. Rul. 2003-97
- ISSUE
- FACTS
- LAW AND ANALYSIS
- Is the Note separable from the associated Purchase Contract?
- If the Note is separable from the Purchase Contract but is not in fact separated from the Purchase Contract, does the Note qualify as debt?
- If the Note qualifies as debt, does § 163(l) prevent X from deducting the interest that accrues on the Note?
- Conclusion
- HOLDING
- PROSPECTIVE APPLICATION
- REQUEST FOR COMMENTS
- DRAFTING INFORMATION
- Rev. Rul. 2003-100
- Rev. Rul. 2003-96
- Rev. Rul. 2003-99
- Part III. Administrative, Procedural, and Miscellaneous
- Notice 2003-55
- Notice 2003-56
- Notice 2003-57
- Section 1. General Foreign Trust Reporting Requirements for Certain Canadian Retirement Plans
- Section 2. Relief from 2002 Foreign Trust Reporting Requirements for Certain Canadian Retirement Plans
- Section 3. Automatic Extension of Time to Make Election Described in Section 4 of Revenue Procedure 2002-23
- Rev. Proc. 2003-67
- Rev. Proc. 2003-68
- Rev. Proc. 2003-69
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. SIGNIFICANT CHANGES TO REV. PROC. 96-17
- SECTION 4. DEFINITIONS
- SECTION 5. SCOPE OF REPORTING AGENT AUTHORIZATION
- SECTION 6. COMPLETING A REPORTING AGENT AUTHORIZATION
- SECTION 7. SUBMITTING A REPORTING AGENT AUTHORIZATION
- SECTION 8. INTERNAL REVENUE SERVICE CONTACTS
- SECTION 9. OTHER RELATED DOCUMENTS
- SECTION 10. EFFECT ON OTHER DOCUMENTS
- SECTION 11. EFFECTIVE DATE
- Rev. Proc. 2003-70
- Part IV. Items of General Interest
- REG-141669-02
- REG-132483-03
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- ADDRESSES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- PART 1—INCOME TAXES
- §1.141-0 Table of contents.
- §1.141-16 Effective dates for qualified private activity bond provisions.
- §1.141-12 Remedial Actions.
- §1.141-15 Effective dates.
- §1.141-16 Effective dates for qualified private activity bond provisions.
- §1.142-0 Table of contents.
- §1.142-2 Remedial actions.
- §1.142-2 Remedial actions.
- Drafting Information
- Announcement of Disciplinary Actions Involving Attorneys, Certified Public Accountants, Enrolled Agents, and Enrolled Actuaries
— Suspensions, Censures, Disbarments, and Resignations
- Suspensions From Practice Before the Internal Revenue Service After Notice and an Opportunity for a Proceeding
- Disbarments From Practice Before the Internal Revenue Service After Notice and an Opportunity for a Proceeding
- Consent Suspensions From Practice Before the Internal Revenue Service
- Expedited Suspensions From Practice Before the Internal Revenue Service
- Resignations of Enrolled Agents
- Censure Issued by Consent
- 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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