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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2003-45 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides instructions for establishing exemption from the section 4371 excise tax on insurance premiums paid to a foreign insurer or reinsurer when the exemption is based on the provisions of an income tax treaty to which the United States is a party.

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▸Contents — Internal Revenue Bulletin 2003-45
Internal Revenue Bulletin 2003-45

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