Internal Revenue Service United States Department of the Treasury

Internal Revenue Bulletin:  2004-28 

July 12, 2004 

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

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
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