Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • T.D. 9132
    • T.D. 9133
    • REG-131486-03
    • REG-117307-04
    • Notice 2004-41
    • Notice 2004-44
    • Notice 2004-45
  • EMPLOYEE PLANS
    • Rev. Rul. 2004-67
  • EXEMPT ORGANIZATIONS
    • Announcement 2004-56
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • T.D. 9132
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
  • T.D. 9133
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • Special Analyses
    • Amendments to the Regulations
      • PART 1—INCOME TAXES
      • §1.280F-1T [Amended]
      • §1.280F-2T [Amended]
      • §1.280F-3T [Amended]
      • §1.280F-4T [Amended]
      • §1.280F-5T [Amended]
      • §1.280F-6T [Redesignated as §1.280F-6 and amended]
      • §1.280F-7 [Amended]
    • Drafting Information
  • Rev. Rul. 2004-67
    • PURPOSE
    • ISSUE
    • LAW AND ANALYSIS
    • HOLDING
    • MODEL AMENDMENTS
    • AMENDMENT 1—FOR GROUP TRUST
    • RELIANCE BY TRUSTEES WITH PRIOR DETERMINATION LETTER
    • AMENDMENT 2 — FOR ELIGIBLE GOVERNMENTAL PLAN UNDER § 457(b)
    • RELIANCE BY EMPLOYER ON PRIOR § 457(b) RULING
    • EFFECT ON OTHER DOCUMENTS
    • DRAFTING INFORMATION
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2004-41
    • Contributions of Conservation Easements
    • Purchases of Real Property from Charitable Organizations
    • Penalties, Excise Taxes, and Tax-Exempt Status
    • DRAFTING INFORMATION
  • Notice 2004-44
    • FOR FURTHER INFORMATION
  • Notice 2004-45
    • Background
    • Typical Promotion
    • Positions Promoted
• Part IV. Items of General Interest
  • REG-131486-03
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background and Explanation of Provisions
      • Special Analyses
      • Public Comment
    • Proposed Amendments to the Regulations
      • PART 1 — INCOME TAXES
    • Drafting Information
  • REG-117307-04
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • Proposed Effective Date
      • Special Analyses
      • Comments and Public Hearing
    • Proposed Amendment to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
  • Announcement 2004-56
    • I. Purpose
    • II. Background
    • III. Notice of Suspension and Nondeductibility of Contributions
    • IV. Federal Tax Filings
    • V. Contact Information
• Definition of Terms and Abbreviations
  • Definition of Terms
  • Abbreviations
• Numerical Finding List
  • Numerical Finding List
• Effect of Current Actions on Previously Published Items
  • Findings List of Current Actions on Previously Published Items
• How to get the Internal Revenue Bulletin
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  • We Welcome Comments About the Internal Revenue Bulletin