Internal Revenue Bulletin: 2004-51 |
December 20, 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-145535-02
- REG-149519-03
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- ADDRESSES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Paperwork Reduction Act
- Background
- Explanation of Provisions
- 1. Framework of Rules
- 2. General Rule
- 3. Facts and Circumstances
- 4. Presumptions and Safe Harbors
- a. In General
- b. Timing of Transfers, Liquidations, and Service Partnerships
- c. Guaranteed Payments, Preferred Returns, Operating Cash Flow Distributions, and Qualified Reimbursements
- d. Certain Presumptions Not Included
- 5. Liabilities
- 6. Treatment of Transfers as a Sale
- 7. Disclosure
- 8. Review of Existing Regulations
- Proposed Effective Date
- Special Analyses
- Comments and Public Hearing
- Proposed Amendments to the Regulations
- Drafting Information
- Announcement 2004-100
- Announcement 2004-101
- Announcement 2004-102
- 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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