Table of Contents

• REG-129274-04
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background and Explanation of Provisions
    • Special Analyses
    • Comments and Request for a Public Hearing
  • Proposed Amendments to the Regulations
    • PART 1 — INCOME TAXES
  • Drafting Information
• REG-135898-04
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Paperwork Reduction Act
    • Background and Explanation of Provisions
    • Special Analyses
    • Comments and Public Hearing
  • Proposed Amendments to the Regulations
    • PART 1—INCOME TAXES
  • Drafting Information
• Announcement 2004-71
  • Background
  • Program Changes
  • EGTRRA
  • Remedial Amendment Period
  • Request for Comments
  • Drafting Information
• Announcement 2004-74
  • I. Purpose
  • II. Background
  • III. Notice of Suspension and Non-deductibility of Contributions
  • IV. Federal Tax Filings
  • V. Contact Information
• Announcement 2004-75
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • BACKGROUND
    • CURRENT TAX TREATMENT OF REMIC IOs
    • Original Issue Discount
    • Market Discount
    • INSTRUMENTS TO WHICH NEW RULES MIGHT APPLY
    • PROPOSALS BASED ON EXISTING RULES FOR DEBT
    • PAC Method Without Prohibition On Recognizing Negative OID
    • Allowing Section 166 Bad Debt Deduction
    • ALTERNATIVE PROPOSAL SPECIFIC TO REMIC IOS AND SIMILAR INSTRUMENTS
    • SECONDARY-MARKET PURCHASERS
    • NEGATIVE YIELD INSTRUMENTS
    • REQUEST FOR COMMENTS
• Announcement 2004-76
• Announcement 2004-78