Internal Revenue Bulletin: 2004-30 |
July 26, 2004 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- T.D. 9135
- T.D. 9134
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Adoption of Amendments to the Regulations
- PART 157—EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS
- Subpart A — Tax on Structured Settlement Factoring Transactions
- Subpart B — Procedure and Administration
- Subpart A — Tax on Structured Settlement Factoring Transactions
- Subpart B — Procedure and Administration
- PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
- Drafting Information
- Rev. Rul. 2004-71
- Rev. Rul. 2004-72
- Rev. Rul. 2004-73
- Rev. Rul. 2004-74
- Part III. Administrative, Procedural, and Miscellaneous
- Part IV. Items of General Interest
- Announcement 2004-59
- Introduction
- Background
- Pre-Filing Agreement Program Accomplishments
- Statistical Overview of PFA Program — Calendar Year 2003
- Description of Applications Received in Calendar Year 2003
- Reasons Why Applications Received in Calendar Year 2003 Were Not Accepted
- Taxpayer Withdrawals (4)
- IRS Withdrawal (2)
- Mutual Withdrawal (2)
- PFAs Executed (18)
- Fair Market Value of Assets for Purposes of Determining Built-in Gain
- Donation of Intangibles (3)
- Amount of Qualified Research Expenditure and Credit (3)
- Fair Market Value of Assets Exchanged for Stock in a Tax-Free Exchange (2)
- Deductibility of Fees Incurred in connection with a Reorganization
- Bad Debt Deduction for Intercompany Advances
- Abandonment Losses
- Utilization of Net Operating Loss (2)
- Gain or Loss on Sale of Stock
- Start-up Costs and Operating Expenses
- Worthless Securities and Bad Debts
- Fair Market Value of Stock Contributed to Pension Plan
- Closing Agreements
- PFA Program Utilization
- Processing Statistics
- Pre-Filing Agreement Program Summary
- Announcement 2004-62
- Announcement 2004-59
- Definition of Terms and Abbreviations
- Numerical Finding List
- Effect of Current Actions on Previously Published Items
- How to get the Internal Revenue Bulletin
More Internal Revenue Bulletins |