Table of Contents

• T.D. 9099
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Paperwork Reduction Act
    • Background
    • Explanation of Provisions
    • Effective Date
    • Special Analysis
  • Adoption of Amendments to the Regulations
    • PART 1 — INCOME TAX; TAXABLE YEARS BEGINNING AFTER DECEMBER 31, 1986
  • Drafting Information
• Rev. Rul. 2004-2