Bulletin No. 2003-45 November 10, 2003
EXCISE TAX
Internal Revenue Bulletin 2003-45 · 2026-10-03 edition · updated 2026-10-04 · United States
Rev. Proc. 2003–78, page 1029. This procedure provides instructions for establishing exemption from the section 4371 foreign insurance excise tax under certain United States income tax treaties. Rev. Proc. 92–39 superseded in part.
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