Bulletin No. 2003-40 October 6, 2003

T.D. 9084, page 742. Final regulations under section 1503(d) of the Code provide guidance regarding the events that require the recapture of dual consolidated losses. The regulations will facilitate compliance by taxpayers with the dual consolidated loss provisions. The regulations generally provide that certain events will not trigger recapture of a dual consolidated loss or payment of the associated interest charge. The regulations provide for the filing of certain agreements in such cases. This document also makes clarifying and conforming changes to the current regulations.

Notice 2003–67, page 752. This notice provides guidance to brokers and individuals for information reporting of payments in lieu of dividends.