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Guidance Regarding Election Under Section 953d Rev. Proc. 2003 47 SECTION 1. PURPOSE AND SCOPE This revenue procedure provides new procedural rules regarding the election under section 953 d of the Internal Revenue Code of 1986 the Code under which certain foreign insurance companies may elect to be treated as domestic corporations for U.S. tax purposes.
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Rev Proc 47 form is a tax-related form used for requesting relief for certain tax payments or penalties.
Any individual or entity who wishes to request relief for tax payments or penalties may be required to file rev proc 47 form.
To fill out rev proc 47 form, you will need to provide the necessary information as requested on the form, including details about the tax payment or penalty relief being requested.
The purpose of rev proc 47 form is to allow individuals or entities to request relief for tax payments or penalties.
The specific information required to be reported on rev proc 47 form may vary depending on the nature of the tax payment or penalty relief being requested.
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