A
·
B
·
C
·
D
·
E
·
F
·
G
·
H
·
I
·
J
·
K
·
L
·
M
·
N
·
O
·
P
·
Q
·
R
·
S
·
T
·
U
·
V
·
W
·
X
·
Y
·
Z
·
·

Directory Results for Revenue Procedure 2003-13 - Deemed IRAs; Section 602 of EGTRRA. This procedure describes the application of section 408(q) of the Code for deemed IRAs as added by section 602 of the Economic Growth and Tax Relief Reconciliation Act for plan to Revenue Procedure 2003-14 - Indian Tribal Government Trusts for Minors. This procedure provides a safe harbor under which the Service will treat an Indian tribe as the grantor and owner of a trust for the receipt of gaming revenues under