Internal Revenue Service United States Department of the Treasury

Internal Revenue Bulletin:  2004-14 

April 5, 2004 

Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Table of Contents

  • T.D. 9116
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • Special Analysis
    • Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
  • T.D. 9115
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • General Rule
      • Special Rules
      • Effect on Other Documents
      • Special Analyses
    • Temporary Amendments to the Regulations
      • PART 1 — INCOME TAXES
    • Drafting Information
  • Rev. Rul. 2004-39
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