Table of Contents

• 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