Rev. Rul. 2003-97 provides guidance on whether
SECTION 8. INTERNAL REVENUE
Internal Revenue Bulletin 2003-34 · 2026-10-03 edition · updated 2026-10-04 · United States
SERVICE CONTACTS
.01 Publication 1474 may be obtained electronically via the Internal Revenue Service Internet web site (IRS web site) at http://www.irs.gov . In addition, requests for Publication 1474 and questions regarding this revenue procedure may be addressed to the Service at the following address:
Internal Revenue Service Accounts Management Service Center MS 6748 RAF Team 1973 N Rulon White Blvd Ogden, UT 84201
2003-34 I.R.B. 406 August 25, 2003
procedure must be used to compute the minimum effectively connected net investment income. However, if the due date of an installment is less than 20 days after the date this revenue procedure is published in the Internal Revenue Bulletin, the asset/liability percentages and domestic investment yields provided in Rev. Proc. 2002–58 may be used to compute the minimum effectively connected net investment income for such installment. For further guidance in computing estimated tax, see Notice 89–96.
Get a plain-English answer with a citation back to this text.
Ask AI about this code