Internal Revenue Bulletin: 2003-32 |
August 11, 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
- Notice 2003-49
- Notice 2003-50
- Notice 2003-52
- Rev. Proc. 2003-61
- Rev. Proc. 2003-62
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. SIGNIFICANT CHANGES
- SECTION 4. SCOPE
- SECTION 5. DEFINITIONS
- SECTION 6. TERMS AND CONDITIONS OF CHANGE
- SECTION 7. GENERAL APPLICATION PROCEDURES
- SECTION 8. REVIEW OF APPLICATION
- SECTION 9. EFFECTIVE DATE AND TRANSITION RULE
- SECTION 10. EFFECT ON OTHER DOCUMENTS
- DRAFTING INFORMATION
- Rev. Proc. 2003-63
- Rev. Proc. 2003-64
- SECTION 1. PURPOSE AND SCOPE
- SECTION 2. COMMENTS ON PROPOSED WP AND WT AGREEMENTS
- SECTION 3. APPLICATION PROCEDURES FOR FINAL WP OR WT AGREEMENTS
- SECTION 4. AMENDMENT TO QI AGREEMENT
- SECTION 5. EFFECT ON OTHER DOCUMENTS
- SECTION 6. EFFECTIVE DATE
- SECTION 7. FURTHER INFORMATION
- APPENDIX 1
- Withholding Foreign Partnership Agreement
- SECTION 1. PURPOSE AND SCOPE
- SECTION 2. DEFINITIONS
- SECTION 3. WITHHOLDING RESPONSIBILITY
- SECTION 4. DOCUMENTATION REQUIREMENTS
- SECTION 5. WITHHOLDING FOREIGN PARTNERSHIP WITHHOLDING CERTIFICATE
- SECTION 6. TAX RETURN OBLIGATIONS
- SECTION 7. ADJUSTMENTS FOR OVER- AND UNDER- WITHHOLDING; REFUNDS
- SECTION 8. EXTERNAL AUDIT PROCEDURES
- SECTION 9. EXPIRATION, TERMINATION AND DEFAULT
- SECTION 10. CERTAIN PARTNERSHIPS AND TRUSTS
- SECTION 11. MISCELLANEOUS PROVISIONS
- SECTION 1. PURPOSE AND SCOPE
- SECTION 2. DEFINITIONS
- SECTION 3. WITHHOLDING RESPONSIBILITY
- SECTION 4. DOCUMENTATION REQUIREMENTS
- SECTION 5. WITHHOLDING FOREIGN PARTNERSHIP WITHHOLDING CERTIFICATE
- SECTION 6. TAX RETURN OBLIGATIONS
- SECTION 7. ADJUSTMENTS FOR OVER- AND UNDER- WITHHOLDING; REFUNDS
- SECTION 8. EXTERNAL AUDIT PROCEDURES
- SECTION 9. EXPIRATION, TERMINATION AND DEFAULT
- SECTION 10. CERTAIN PARTNERSHIPS AND TRUSTS
- SECTION 11. MISCELLANEOUS PROVISIONS
- Appendix A
- APPENDIX 2
- Withholding Foreign Trust Agreement
- SECTION 1. PURPOSE AND SCOPE
- SECTION 2. DEFINITIONS
- SECTION 3. WITHHOLDING RESPONSIBILITY
- SECTION 4. DOCUMENTATION REQUIREMENTS
- SECTION 5. WITHHOLDING FOREIGN TRUST WITHHOLDING CERTIFICATE
- SECTION 6. TAX RETURN OBLIGATIONS
- SECTION 7. ADJUSTMENTS FOR OVER- AND UNDER- WITHHOLDING; REFUNDS
- SECTION 8. EXTERNAL AUDIT PROCEDURES
- SECTION 9. EXPIRATION, TERMINATION AND DEFAULT
- SECTION 10. CERTAIN PARTNERSHIPS AND TRUSTS
- SECTION 11. MISCELLANEOUS PROVISIONS
- SECTION 1. PURPOSE AND SCOPE
- SECTION 2. DEFINITIONS
- SECTION 3. WITHHOLDING RESPONSIBILITY
- SECTION 4. DOCUMENTATION REQUIREMENTS
- SECTION 5. WITHHOLDING FOREIGN TRUST WITHHOLDING CERTIFICATE
- SECTION 6. TAX RETURN OBLIGATIONS
- SECTION 7. ADJUSTMENTS FOR OVER- AND UNDER-WITHHOLDING; REFUNDS
- SECTION 8. EXTERNAL AUDIT PROCEDURES
- SECTION 9. EXPIRATION, TERMINATION AND DEFAULT
- SECTION 10. CERTAIN PARTNERSHIPS AND TRUSTS
- SECTION 11. MISCELLANEOUS PROVISIONS
- Appendix A
- APPENDIX 3
- Rev. Proc. 2003-65
- Part IV. Items of General Interest
- REG-116914-03
- Announcement 2003-49
- 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
- Announcement 2003-52
- Announcement 2003-53
- 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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