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PART II

SECTION 4. AREAS IN WHICH

Internal Revenue Bulletin 2004-1 · 2026-10-03 edition · updated 2026-10-04 · United States

RULING OR DETERMINATION LETTERS WILL NOT ORDINARILY BE ISSUED

.01 Specific Questions and Problems (1) Section 367(a). - Transfers of Property from the United States. Whether an oil or gas working interest is transferred from the United States for

26 CFR 601.201: Rulings and determination letters.

Rev. Proc. 2004–7

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▸Contents — Internal Revenue Bulletin 2004-1
Internal Revenue Bulletin 2004-1

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