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 05.30.25 | Publications Tax Court Finds Management Company Limited Partners Do Not Qualify for the Self-Employment Tax Exception 05.28.25 | Publications House Bill Would Eliminate Tax Credits for Most Future Clean Energy Projects 01.17.25 | Publications Treasury Proposes Section 162(m) Regulations to Effect Increase in Number of “Covered Employees” Starting in the 2027 Tax Year Related Services Related Practice Areas Tax