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Introduction

SECTION 8. EFFECT ON OTHER

Internal Revenue Bulletin 2003-4 · 2026-10-03 edition · updated 2026-10-04 · United States

DOCUMENTS

Rev. Proc. 2003–3 is amplified.

REQUEST FOR COMMENTS

The Service requests comments on this revenue procedure and on the application of the economic benefit doctrine to IGRA trusts that are not within the scope of this revenue procedure. Specifically, the Service requests comments concerning the type of trust provisions that preclude the application of the economic benefit doctrine.

Comments should be submitted by April 28, 2003, either to:

Internal Revenue Service P.O. Box 7604 Ben Franklin Station

Washington, DC 20044 Attn: CC:PA:T:CRU (CC:ITA:4) Room 5529

or electronically at: Notice.Comments@ irscounsel.treas.gov (the Service’s comments e-mail address). All comments are available for public inspection and copying.

DRAFTING INFORMATION

The principal author of this revenue procedure is Elizabeth Kaye of the Office of the Associate Chief Counsel (Income Tax and Accounting). For further information regarding this revenue procedure, contact Ms. Kaye at (202) 622–4920 (not a tollfree call).

26 CFR 601.201: Rulings and determination letters.

(Also Part I, sections 25, 103, 143, 1.25.4T, 1.103–1,

6A.103A–2.)

Rev. Proc. 2003–15

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▸Contents — Internal Revenue Bulletin 2003-4
Internal Revenue Bulletin 2003-4

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