Internal Revenue Bulletin:  2004-30 

July 26, 2004 

EXCISE TAX


Table of Contents

T.D. 9134 T.D. 9134

Final regulations, primarily under section 5891 of the Code, provide the manner and method of paying and reporting the excise tax imposed on any person who acquires structured settlement payment rights in a structured settlement factoring transaction if the transfer of the rights is not approved in advance in a qualified order.


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