Internal Revenue Bulletin: 2004-3 |
January 20, 2004 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- Rev. Rul. 2004-5
- T.D. 9100
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Paperwork Reduction Act
- Background
- Explanation of Provisions
- 1. Form 926: Return by a U.S. Transferor of Property to a Foreign Corporation
- 2. Form 972: Consent of Shareholder To Include Specific Amount in Gross Income
- 3. Form 973: Corporation Claim for Deduction for Consent Dividends
- 4. Form 982: Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment)
- 5. Form 1120: U.S. Corporation Income Tax Return
- 6. Form 1120S: U.S. Income Tax Return for an S Corporation
- 7. Form 1122: Authorization and Consent of Subsidiary Corporation To Be Included in a Consolidated Income Tax Return
- 8. Form 5471: Information Return of U.S. Persons With Respect to Certain Foreign Corporations.
- 9. Form 5712-A: Election and Verification of the Cost Sharing or Profit Split Method Under Section 936(h)(5)
- 10. Form 8832: Entity Classification Election
- Special Analyses
- Adoption of Amendments to the Regulations
- Drafting Information
- T.D. 9103
- Part III. Administrative, Procedural, and Miscellaneous
- Notice 2004-6
- Notice 2004-7
- Rev. Proc. 2004-11
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. METHOD CHANGE PROCEDURE FOR DISPOSED DEPRECIABLE OR AMORTIZABLE PROPERTY
- SECTION 4. WAIVER OF TWO-YEAR RULE IN REV. RUL. 90-38
- SECTION 5. EFFECT ON OTHER DOCUMENTS
- SECTION 6. EFFECTIVE DATE
- SECTION 7. DRAFTING INFORMATION
- APPENDIX
- SECTION 1. Section 2.01 of the APPENDIX of Rev. Proc 2002-9 is deleted and replaced with the following:
- SECTION 2. Section 2.02 of the APPENDIX of Rev. Proc. 2002-9 is deleted and replaced with the following:
- SECTION 3. Section 2B of the APPENDIX of Rev. Proc. 2002-9 is deleted and replaced with the following:
- “SECTION 2B. COMPUTER SOFTWARE EXPENDITURES (§§ 162, 167, AND 197)
- SECTION 4. Section 2.05 of the APPENDIX of Rev. Proc. 2002-9 is added to read as follows:
- Part IV. Items of General Interest
- REG-116664-01
- Announcement 2004-2
- Announcement of Disciplinary Actions Involving Attorneys, Certified Public Accountants, Enrolled Agents, and Enrolled Actuaries — Suspensions, Censures, Disbarments, and Resignations
- 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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