Table of Contents

• Rev. Rul. 2004-55
  • ISSUE
  • FACTS
  • LAW AND ANALYSIS
  • HOLDING
  • DRAFTING INFORMATION
• T.D. 9130
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provisions
    • Effective Date
    • Special Analyses
  • Amendments to the Regulations
    • PART 1—INCOME TAXES
    • §1.401(a)(9)-6T [Removed]
  • Drafting Information