Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Rev. Rul. 2004-14
    • Rev. Rul. 2004-15
    • Rev. Rul. 2004-16
    • Rev. Rul. 2004-17
    • Rev. Rul. 2004-18
    • Rev. Rul. 2004-19
    • T.D. 9110
  • ADMINISTRATIVE
    • T.D. 9109
    • T.D. 9111
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • Rev. Rul. 2004-16
    • DRAFTING INFORMATION
  • T.D. 9110
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
  • Rev. Rul. 2004-18
    • ISSUE
    • FACTS
    • LAW
    • ANALYSIS
    • HOLDING
    • TRANSITION RULE
    • CHANGE IN METHOD OF ACCOUNTING
    • EFFECT ON OTHER DOCUMENTS
    • DRAFTING INFORMATION
  • Rev. Rul. 2004-19
    • DRAFTING INFORMATION
  • Rev. Rul. 2004-14
    • EFFECT ON OTHER REVENUE RULINGS
    • DRAFTING INFORMATION
  • Rev. Rul. 2004-15
    • ISSUES
    • FACTS
    • LAW AND ANALYSIS
      • (1) Section 1233
      • (2) Section 1259 Transition Rule
    • HOLDINGS
    • DRAFTING INFORMATION
  • Rev. Rul. 2004-17
    • ISSUES
    • FACTS
      • Situation 1
      • Situation 2
    • LAW AND ANALYSIS
    • HOLDING
    • DRAFTING INFORMATION
  • T.D. 9111
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 301 — PROCEDURE AND ADMINISTRATION
    • Drafting Information
  • T.D. 9109
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Revisions and Summary of Comments
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 1—INCOME TAXES
      • §1.6662-4 [Amended]
    • Drafting Information
• Definition of Terms and Abbreviations
  • Definition of Terms
  • Abbreviations
• Numerical Finding List
  • Numerical Finding List
• Effect of Current Actions on Previously Published Items
  • Findings List of Current Actions on Previously Published Items
• How to get the Internal Revenue Bulletin
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  • How to Order
  • We Welcome Comments About the Internal Revenue Bulletin