Table of Contents

• Rev. Rul. 2004-87
  • ISSUE
  • FACTS
  • LAW
  • ANALYSIS — Situation 1
  • ANALYSIS — Situation 2
  • ANALYSIS — Situation 3
  • ANALYSIS — Situation 4
  • HOLDINGS — Situation 1
  • HOLDINGS — Situation 2
  • HOLDINGS — Situation 3
  • HOLDINGS — Situation 4
  • EFFECTIVE DATE
  • COMMENTS REQUESTED
  • DRAFTING INFORMATION
• Rev. Rul. 2004-83
  • ISSUE
  • FACTS
    • Situation 1
    • Situation 2
  • LAW
  • ANALYSIS
  • HOLDING
  • DRAFTING INFORMATION
• T.D. 9140
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Summary of Comment
    • Effective Date
    • Special Analyses
  • Adoption of Amendments to the Regulations
    • PART 1— INCOME TAXES
  • Drafting Information
• T.D. 9138
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Special Analyses
  • Removal of Temporary Regulation
    • PART 1 — INCOME TAXES
  • Drafting Information
• Rev. Rul. 2004-81
  • DRAFTING INFORMATION
• Rev. Rul. 2004-84
• Rev. Rul. 2004-80
  • ISSUE
  • FACTS
  • LAW AND ANALYSIS
  • HOLDING
  • DRAFTING INFORMATION
• Rev. Rul. 2004-88
  • ISSUE
  • FACTS
  • LAW AND ANALYSIS
    • Issue 1
    • Issue 2
  • HOLDINGS
  • DRAFTING INFORMATION