Internal Revenue Bulletin: 2004-24
June 14, 2004
Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Table of Contents
T.D. 9127
AGENCY:
ACTION:
SUMMARY:
DATES:
FOR FURTHER INFORMATION CONTACT:
SUPPLEMENTARY INFORMATION:
Background and Explanation of Provisions
Special Analyses
Final Amendments to the Regulations
PART 1—INCOME TAXES
Drafting Information
Rev. Rul. 2004-58
ISSUE
FACTS
Situation 1
Situation 2
Situation 3
LAW AND ANALYSIS
HOLDING
DRAFTING INFORMATION
T.D. 9129
AGENCY:
ACTION:
SUMMARY:
DATES:
FOR FURTHER INFORMATION CONTACT:
SUPPLEMENTARY INFORMATION:
Background
Explanation of Provisions
Special Analyses
Amendments to the Regulations
PART 1—INCOME TAXES
Drafting Information
Rev. Rul. 2004-57
ISSUE
FACTS
LAW AND ANALYSIS
HOLDING
DRAFTING INFORMATION
Rev. Rul. 2004-59
ISSUE
FACTS
LAW AND ANALYSIS
HOLDING
DRAFTING INFORMATION
Rev. Rul. 2004-60
ISSUES:
FACTS
LAW AND ANALYSIS
FICA Wages
FUTA
Income Tax Withholding
Reporting of payments
HOLDINGS
EFFECT ON OTHER PUBLISHED ITEMS
PROSPECTIVE APPLICATION
DRAFTING INFORMATION
Rev. Rul. 2004-56
DRAFTING INFORMATION
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