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 06.24.25 | Publications Senate Bill Pulls Some Punches, but Would Still Phase Out Tax Credits for Future Clean Energy Projects 06.18.25 | Publications The Senate Finance Committee’s Proposed Section 899 Would Increase Taxes on Certain Foreign Individuals and Entities Majority-Owned by Such Individuals 05.30.25 | Publications Tax Court Finds Management Company Limited Partners Do Not Qualify for the Self-Employment Tax Exception Related Services Related Practice Areas Tax