Internal Revenue Bulletin: 2004-40 |
October 4, 2004 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- Part III. Administrative, Procedural, and Miscellaneous
- Part IV. Items of General Interest
- REG-129274-04
- REG-135898-04
- Announcement 2004-71
- Announcement 2004-74
- Announcement 2004-75
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- ADDRESSES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- BACKGROUND
- CURRENT TAX TREATMENT OF REMIC IOs
- Original Issue Discount
- Market Discount
- INSTRUMENTS TO WHICH NEW RULES MIGHT APPLY
- PROPOSALS BASED ON EXISTING RULES FOR DEBT
- PAC Method Without Prohibition On Recognizing Negative OID
- Allowing Section 166 Bad Debt Deduction
- ALTERNATIVE PROPOSAL SPECIFIC TO REMIC IOS AND SIMILAR INSTRUMENTS
- SECONDARY-MARKET PURCHASERS
- NEGATIVE YIELD INSTRUMENTS
- REQUEST FOR COMMENTS
- Announcement 2004-76
- Announcement 2004-78
- 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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