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 12.15.25 | Publications IRS Releases Final and Proposed Regulations Under Section 892 10.21.25 | Publications IRS Releases Proposed Regulations Under Section 897 on Domestically Controlled REITs 07.08.25 | Publications President Trump Signs Legislation Enacting Phased Elimination of Federal Tax Credits for New Clean Energy Projects; Directs Treasury to “Strictly Enforce” Credit Termination for Solar and Wind Facilities Related Services Related Practice Areas Tax