Internal Revenue Bulletin: 2004-42 |
October 18, 2004 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- Rev. Rul. 2004-98
- T.D. 9158
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Adoption of Amendments to the Regulations
- §1.338-0 Outline of topics.
- §1.338-6 Allocation of ADSP and AGUB among target assets.
- §1.338-6T Allocation of ADSP and AGUB among target assets (temporary).
- §1.338-6 Allocation of ADSP and AGUB among target assets.
- §1.338-6T Allocation of ADSP and AGUB among target assets (temporary).
- §1.1060-1 Special allocation rules for certain asset acquisitions.
- §1.1060-1T Special allocation rules for certain asset acquisitions (temporary).
- Drafting Information
- T.D. 9156
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Amendments to the Regulations
- PART 1—INCOME TAXES
- §1.6091-1(b) [Amended]
- PART 20—ESTATE TAXES
- §20.6091-1 [Amended]
- §20.6091-2 [Amended]
- PART 25—GIFT TAXES
- §25.6091-1 [Amended]
- §25.6091-2 [Amended]
- PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
- PART 40—EXCISE TAX PROCEDURAL REGULATIONS
- §40.6091-1 [Amended]
- PART 41—EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES
- §41.6091-1 [Amended]
- PART 44—EXCISE TAXES AND GAMBLING
- §44.6091-1 [Amended]
- PART 53—FOUNDATION AND SIMILAR EXCISE TAXES
- §53.6091-1 [Amended]
- §53.6091-2 [Amended]
- PART 55—EXCISE TAXES AND INVESTMENTS
- §55.6091-1 [Amended]
- §55.6091-2 [Amended]
- PART 156—EXCISE TAX ON GREENMAIL
- §156.6091-2 [Amended]
- PART 301—PROCEDURE AND ADMINISTRATION
- §301.6091-1 [Amended]
- Drafting Information
- Part II. Treaties and Tax Legislation
- Part III. Administrative, Procedural, and Miscellaneous
- Notice 2004-66
- Rev. Proc. 2004-59
- SECTION 1 GENERAL
- SECTION 2 ELIGIBLE WITHHOLDING AGENTS
- SECTION 3 TAX, WITHHOLDING, AND REPORTING OBLIGATIONS SUBJECT TO THE SECTION 1441 VCP
- SECTION 4 SUBMISSION PROCEDURES
- SECTION 5 PROCESSING OF SECTION 1441 VCP REQUESTS
- SECTION 6 EFFECTIVE DATE AND SUNSET DATE
- SECTION 7 PAPERWORK REDUCTION ACT
- SECTION 8 CONTACT INFORMATION
- Rev. Proc. 2004-60
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND AND CHANGES
- SECTION 3. DEFINITIONS
- SECTION 4. PER DIEM SUBSTANTIATION METHOD
- SECTION 5. HIGH-LOW SUBSTANTIATION METHOD
- SECTION 6. LIMITATIONS AND SPECIAL RULES
- SECTION 7. APPLICATION
- SECTION 8. WITHHOLDING AND PAYMENT OF EMPLOYMENT TAXES
- SECTION 9. EFFECT ON OTHER DOCUMENTS
- DRAFTING INFORMATION
- Part IV. Items of General Interest
- REG-145988-03
- REG-169135-03
- REG-101282-04
- 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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