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Bulletin No. 2003-52 December 29, 2003

ADMINISTRATIVE

Internal Revenue Bulletin 2003-52 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 9097, page 1239. Final regulations under section 148 of the Code set forth rules for determining when a brokerÊs commission or similar fee incurred in connection with a guaranteed investment contract or investments purchased for a yield restricted defeasance escrow is treated as a qualified administrative cost.

Announcement of Declaratory Judgment Proceedings Under Section 7428 begins on page 1259. Finding Lists begin on page ii. Index for July through December begins on page x.

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▸Contents — Internal Revenue Bulletin 2003-52
Internal Revenue Bulletin 2003-52

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