Table of Contents

• T.D. 9125
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation and Summary of Comments
    • Special Analyses
  • Adoption of Amendments to the Regulations
    • PART 1—INCOME TAXES
  • Drafting Information
• T.D. 9126
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATE:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provisions
    • Special Analysis
  • Adoption of Amendments to the Regulations
    • PART 1—INCOME TAXES
  • Drafting Information
• Rev. Rul. 2004-54
• Rev. Rul. 2004-53
  • ISSUE
  • FACTS
  • LAW
  • ANALYSIS
  • HOLDING
  • DRAFTING INFORMATION