Table of Contents

• T.D. 9104
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provisions
    • Process of Experimentation—In General
    • Process of Experimentation—Requirements
    • Process of Experimentation—Substantially all Requirement
    • Other Issues: Patent Safe Harbor
    • Shrinking-Back Rule
    • Research After Commercial Production
    • Gross Receipts
    • Examples
    • Effective Date
    • Special Analyses
  • Adoption of Amendments to the Regulations
    • PART I—INCOME TAXES
    • PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
  • Drafting Information
• Rev. Rul. 2004-4
  • ISSUES
  • FACTS
    • Situation 1
    • Situation 2
    • Situation 3
  • LAW
  • ANALYSIS
  • HOLDINGS
  • EFFECTIVE DATE AND TRANSITION RULE
  • LISTED TRANSACTIONS
  • DRAFTING INFORMATION
• T.D. 9105
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provisions: Background
    • Scope
    • Changes in Depreciation that are Changes in Method of Accounting
    • Exceptions
    • Item Being Changed
    • Special Rules
    • Application of the Allowed or Allowable Rule to Changes in Method of Accounting
    • Special Analyses
  • Amendments to the Regulations
    • PART 1—INCOME TAXES
  • Drafting Information
• Rev. Rul. 2004-9
• T.D. 9108
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Paperwork Reduction Act
    • Background
    • Explanation of Provisions
    • Special Analyses
  • Adoption of Amendments to the Regulations
    • PART 1—INCOME TAXES
    • PART 301—PROCEDURE AND ADMINISTRATION
  • Drafting Information