Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Rev. Rul. 2004-70
    • Rev. Rul. 2004-92
    • Rev. Rul. 2004-93
    • T.D. 9147
    • REG-171386-03
    • T.D. 9148
    • REG-108637-03
    • REG-154077-03
    • REG-129706-04
    • REG-136481-04
  • EXCISE TAX
    • T.D. 9145
    • REG-120616-03
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • Rev. Rul. 2004-70
    • DRAFTING INFORMATION
  • T.D. 9148
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 1—INCOME TAXES
      • §1.83-7T [Removed]
    • Drafting Information
  • T.D. 9147
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background and Explanation of Provisions
      • Special Analyses
    • Amendments to the Regulations
      • Part 1—INCOME TAXES
    • Drafting Information
  • Rev. Rul. 2004-93
    • DRAFTING INFORMATION
  • T.D. 9145
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background
      • Explanation of Provisions
      • Special Analysis
    • Adoption of Amendments to the Regulations
      • PART 48—MANUFACTURERS AND RETAILERS EXCISE TAXES
      • PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT.
    • Drafting Information
  • Rev. Rul. 2004-92
    • DRAFTING INFORMATION
• Part IV. Items of General Interest
  • REG-108637-03
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background and Explanation of Provisions
      • Proposed Effective Date
      • Special Analyses
      • Comments and Public Hearing
    • Proposed Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
  • REG-120616-03
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background
      • Special Analyses
      • Comments and Requests for a Public Hearing
    • Proposed Amendments to the Regulations
      • PART 48 — MANUFACTURERS AND RETAILERS EXCISE TAXES
    • Drafting Information
  • REG-154077-03
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • Special Analyses
      • Comments and Public Hearing
    • Proposed Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
  • REG-171386-03
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background and Explanation of Provisions
      • Special Analyses
      • Comments and Requests for a Public Hearing
    • Proposed Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
  • REG-129706-04
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • Special Analyses
      • Comments and Requests for Public Hearing
    • Proposed Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
  • REG-208254-90; REG-136481-04
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background
      • Explanation of Provisions
      • Special Analyses
      • Comments and Requests for a Public Hearing
    • Withdrawal of a Notice of Proposed Rulemaking
    • Proposed Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting 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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