Table of Contents

• T.D. 9132
  • 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
• T.D. 9133
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provisions
    • Special Analyses
  • Amendments to the Regulations
    • PART 1—INCOME TAXES
    • §1.280F-1T [Amended]
    • §1.280F-2T [Amended]
    • §1.280F-3T [Amended]
    • §1.280F-4T [Amended]
    • §1.280F-5T [Amended]
    • §1.280F-6T [Redesignated as §1.280F-6 and amended]
    • §1.280F-7 [Amended]
  • Drafting Information
• Rev. Rul. 2004-67
  • PURPOSE
  • ISSUE
  • LAW AND ANALYSIS
  • HOLDING
  • MODEL AMENDMENTS
  • AMENDMENT 1—FOR GROUP TRUST
  • RELIANCE BY TRUSTEES WITH PRIOR DETERMINATION LETTER
  • AMENDMENT 2 — FOR ELIGIBLE GOVERNMENTAL PLAN UNDER § 457(b)
  • RELIANCE BY EMPLOYER ON PRIOR § 457(b) RULING
  • EFFECT ON OTHER DOCUMENTS
  • DRAFTING INFORMATION