Publications Memos Go Back IRS Confirms Treatment Of Equity Units; Permits Interest Deduction 07.28.03 This memorandum, by members of the Tax Department, addresses IRS Revenue Ruling 2003-97 dealing with the treatment of equity units. Authors and Contacts Marcy Geller Partner [email protected] +1-212-455-3543 Related Insights 08.05.26 | Publications IRS Notice 2026-36 on Section 4960 08.05.26 | Publications Debt-For-Equity Exchanges Developments – New FINRA Rule 01.20.26 | Publications Fifth Circuit Rules That Soroban Was Incorrectly Decided and SECA Tax Exception Applies to Limited Partners With Limited Liability Regardless of Activities Related Services Related Practice Areas Tax