Internal Revenue Bulletin: 2004-6 |
February 9, 2004 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- T.D. 9104
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Background
- Explanation of Provisions
- Process of Experimentation—In General
- Process of Experimentation—Requirements
- Process of Experimentation—Substantially all Requirement
- Other Issues: Patent Safe Harbor
- Shrinking-Back Rule
- Research After Commercial Production
- Gross Receipts
- Examples
- Effective Date
- Special Analyses
- Adoption of Amendments to the Regulations
- Drafting Information
- Rev. Rul. 2004-4
- T.D. 9105
- Rev. Rul. 2004-9
- T.D. 9108
- T.D. 9104
- Part III. Administrative, Procedural, and Miscellaneous
- Notice 2004-10
- Notice 2004-11
- SECTION 1. PURPOSE
- SECTION 2. DESCRIPTION OF THE PILOT PROGRAM
- SECTION 3. DESCRIPTION OF A RCRA
- SECTION 4. REQUEST TO PARTICIPATE IN THE RCRA PILOT PROGRAM
- SECTION 5. RECOMMENDATION AND SELECTION PROCESS FOR PARTICIPATION IN THE RCRA PILOT PROGRAM
- SECTION 6. TERMS OF A RCRA
- SECTION 7. APPROVAL OF A RCRA
- SECTION 8. EFFECT OF A RCRA
- SECTION 9. EFFECTIVE DATE
- SECTION 10. COMMENTS
- SECTION 11. PAPERWORK REDUCTION ACT
- SECTION 12. CONTACT INFORMATION
- Part IV. Items of General Interest
- REG-126459-03
- Announcement of Disciplinary Actions Involving Attorneys, Certified Public Accountants, Enrolled Agents, and Enrolled Actuaries — Suspensions, Censures, Disbarments, and Resignations
- Announcement 2004-8
- Announcement 2004-9
- Definition of Terms and Abbreviations
- Numerical Finding List
- Effect of Current Actions on Previously Published Items
- How to get the Internal Revenue Bulletin
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