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I
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OTHER
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Directory Results for Revenue Procedure 2003-32, Regulated Investment Companies. This procedure sets forth conditions under which a regulated investment company (RIC) that holds a partnership interest is treated, for purposes of qualifying as a RIC under section to Revenue Procedure 2003-33, Extensions of Time. This procedure provides guidance to taxpayers in obtaining an extension of time under section 301.9100-3 of the regulations to file elections on 8023 under section 338 of the Code.

Revenue Procedure 2003-32, Regulated Investment Companies. This procedure sets forth conditions under which a regulated investment company (RIC) that holds a partnership interest is treated, for purposes of qualifying as a RIC under section
Revenue Procedure 2003-33, Extensions of Time. This procedure provides guidance to taxpayers in obtaining an extension of time under section 301.9100-3 of the regulations to file elections on 8023 under section 338 of the Code.