Table of Contents

• Rev. Rul. 2004-103
  • LAW AND ANALYSIS
  • HOLDINGS AND EFFECTIVE DATES
  • EFFECT ON OTHER REVENUE RULINGS
  • DRAFTING INFORMATION
• Rev. Rul. 2004-102
• T.D. 9160
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Explanation of Provisions and Summary of Comments
    • Effective Date
    • Special Analyses
  • Adoption of Amendment to the Regulations
    • PART 1—INCOME TAXES
    • PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
  • Drafting Information