ADMINISTRATIVE

Internal Revenue Bulletin 2003-21 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 2003–37, page 950. This procedure describes documentation and information a taxpayer that uses the fair market value method of apportionment of interest expense may prepare and make available to the Service upon request in order to establish the fair market value of the taxpayer’s assets to the satisfaction of the Commissioner as required by section 1.861–9T(g)(1)(iii) of the regulations. It also sets forth the procedure to be followed in the case of elections to use the fair market value method.

May 27, 2003 2003–21 I.R.B.

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▸Contents — Internal Revenue Bulletin 2003-21

Internal Revenue Bulletin 2003-21

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