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Bulletin No. 2003–5 February 3, 2003

Internal Revenue Bulletin 2003-5 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 2003–9, page 369. Equity investments prior to allocation. The Treasury Department and the Service announce that they will amend section 1.45D–1T(c)(3)(ii) of the temporary regulations to extend a deadline relating to certain equity investments made before the receipt of a new markets tax credit allocation under section 45D(f)(2) of the Code.

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▸Contents — Internal Revenue Bulletin 2003-5
Internal Revenue Bulletin 2003-5

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