Table of Contents

• T.D. 9107
  • 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 I — INCOME TAXES
  • Drafting Information
• Rev. Rul. 2004-12
  • ISSUE
  • LAW AND ANALYSIS
    • Portability
    • Distribution Rules Applicable to Rollovers
  • HOLDING
  • DRAFTING INFORMATION
• Rev. Rul. 2004-11
  • ISSUES
  • FACTS
  • LAW
  • ANALYSIS
  • HOLDINGS
    • ISSUE (1)
    • ISSUE (2)
  • REQUEST FOR COMMENTS
  • SUBMISSION OF COMMENTS
  • DRAFTING INFORMATION
• Rev. Rul. 2004-10
  • ISSUE
  • FACTS
  • LAW AND ANALYSIS
  • HOLDINGS
  • DRAFTING INFORMATION
• Rev. Rul. 2004-13
  • ISSUE
  • FACTS
  • LAW AND ANALYSIS
  • HOLDINGS
  • DRAFTING INFORMATION
• Rev. Rul. 2004-3
  • ISSUE
  • FACTS
  • LAW AND ANALYSIS
  • HOLDING
  • DRAFTING INFORMATION