Internal Revenue Bulletin: 2004-5 |
February 2, 2004 |
Table of Contents
- T.D. 9102
- T.D. 9101
- T.D. 9106
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Background
- Explanation of Revisions and Summary of Comments
- 1. Adjustments Affected by the Outcome of Another Proceeding
- 2. Specified Amount of Offer
- 3. Requirement to Disclose All Relevant Information
- 4. End of Qualified Offer Period
- 5. Multiple Tax Years
- 6. Settlement after Certain Court Rulings
- 7. Spousal Defenses
- 8. Recovery of Fees Relating to Settled Issues
- 9. Delivery of Qualified Offer to the Proper Party
- Special Analyses
- Adoption of Amendments to the Regulations
- Drafting Information
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