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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 Proc. 92–39 superseded in part.

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▸Contents — Internal Revenue Bulletin 2003-45

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