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Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 1001.—Determi- nation of Amount of and Recognition of Gain or Loss

Internal Revenue Bulletin 2004-11 · 2026-10-03 edition · updated 2026-10-04 · United States

26 CFR 1.1001–3: Modifications of debt instruments.

What are the income and employment tax consequences when an employer and employee reduce the stated principal of a recourse note issued by the employee to the employer to acquire employer stock? See Rev. Rul. 2004-37, page 583.

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▸Contents — Internal Revenue Bulletin 2004-11
Internal Revenue Bulletin 2004-11

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