Internal Revenue Bulletin: 2004-32
August 9, 2004
Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
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
More Internal Revenue Bulletins