Table of Contents

• Rev. Rul. 2004-85
  • ISSUES
  • FACTS
  • LAW AND ANALYSIS
    • Situations 1 and 2
    • Situation 3
  • HOLDINGS
  • DRAFTING INFORMATION
• Rev. Rul. 2004-86
  • ISSUE(S)
  • FACTS
  • LAW
  • ANALYSIS
    • Issue 1. Classification of Delaware Statutory Trust
    • Issue 2. Exchange of Real Property for Interests under § 1031
  • HOLDINGS
  • EFFECT ON OTHER REVENUE RULINGS
  • DRAFTING INFORMATION