Internal Revenue Bulletin: 2004-47 |
November 22, 2004 |
Table of Contents
Rev. Rul. 2004-107 Rev. Rul. 2004-107
Section 1274A — inflation adjusted numbers for 2005. This ruling provides the dollar amounts, increased by the 2005 inflation adjustment, for section 1274A of the Code. Rev. Rul. 2003-119 supplemented and superseded.
Rev. Rul. 2004-108 Rev. Rul. 2004-108
CPI adjustment for below-market loans for 2005. The amount that section 7872(g) of the Code permits a taxpayer to lend to a qualified continuing care facility without incurring imputed interest is published and adjusted for inflation for years 1987-2005. Rev. Rul. 2003-118 supplemented and superseded.
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