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  • Rev. Proc. 2003-11 SECTION 1. PURPOSE
    Part III - Administrative, Procedural, and Miscellaneous Offshore Voluntary Compliance Initiative Rev Proc 2003-11 SECTION 1 PURPOSE 01 This revenue procedure describes the Internal Revenue Service’s Offshore
  • SECTION 1. PURPOSE - Internal Revenue Service
    under consideration (within the meaning of section 3 09 of Rev Proc 2002-9) in examination, in appeals, or before the U S Tax Court in a taxable year that ends before January 1, 2003, that issue will not be further pursued by the Service
  • Rev. Proc. 2003 8 TABLE OF CONTENTS SECTION 1. PURPOSE 237 . . .
    adopt an individual retirement account un-der § 408(a) This form should not be filed with the Service (4) In general, plan amendments whereby sponsors amend their plans by
  • Rev. Proc. 2003 TABLE OF CONTENTS SECTION 1. WHAT IS THE . . .
    This revenue procedure is a general update of Rev Proc 2002 –5, 2002–1 I R B 173, which contains the general procedures for technical advice requests for matters within the juris- diction of the Commissioner, Tax Exempt and Government Entities Division
    Rev Proc 2003-82 SECTION 1 PURPOSE This revenue procedure provides safe harbors under which the Internal Revenue Service will treat a residential unit in a building as a low-income unit under §42(i)(3)(A) of the
  • SECTION 1. PURPOSE - 1031 Exchange
    Rev Proc 2003-39 SECTION 1 PURPOSE This revenue procedure provides safe harbors with respect to programs involving ongoing exchanges of tangible personal property using a single intermediary, as 11 Sections 1 1031(k)-1(g)(3) and (4) provide that the application of the safe harbor
  • Rev. Proc. 2003-61 - TaxAlmanac
    SECTION 1 PURPOSE AND SCOPE 01 Purpose This revenue procedure provides guidance for a taxpayer seeking equitable relief from income tax liability under section 66(c) or section 6015(f) of the Internal Revenue Code (a “requesting spouse”)
  • TaxAlmanac - A free online tax research resource and . . .
    SECTION 1 PURPOSE 01 This revenue procedure provides the exclusive procedure under § 442 of the Internal Revenue Code and § 1 442-1(b) of the Income Tax Regulations for individuals within its scope filing federal income tax returns on a fiscal year basis to obtain automatic approval to change their annual accounting period to a calendar year

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