Abbreviations›Rev. Proc. 2004-22, 2004-15 I.R.B. 727
INCOME TAX—Cont.
Internal Revenue Bulletin 2004-21 · 2026-10-03 edition · updated 2026-10-04 · United States
Qualified amended return, modification
of the definition (Notice 38) 21, 949 Qualified dividends, changes to rules
(Ann 11) 10, 581 Qualified mortgage bonds and mortgage
credit certificates, average area and nationwide housing purchase prices (RP 18) 9, 529 Qualified offer regulations, award of at torney’s fees and other costs (TD 9106) 5, 384 Qualified zone academy bonds, obliga tions of states and political subdivisions (REG–121475–03) 16, 793 Real estate investment trust (REIT) park ing income (RR 24) 10, 550 Reduction of the stated principal amount
of a recourse note issued by the employee to the employer to acquire employer stock, treatment (RR 37) 11, 583 Regulations:
26 CFR 1.41–0, –4, amended; 602.101, amended; credit for increasing research activities (TD 9104) 6, 406 26 CFR 1.42–1, added; 1.42–1T, amended; low-income housing credit allocation certification, electronic filing (TD 9112) 9, 523 26 CFR 1.42–6, –8, –12, –14, amended; section 42 carryover and stacking rule amendments (TD 9110) 8, 503 26 CFR 1.45D–1T, amended; new markets tax credit (TD 9116) 14, 674 26 CFR 1.167(a)–3, amended; 1.263(a)–0, –4, –5, added; 1.446–5, added; 602.101, amended; guidance regarding deduction and capitalization of expenditures (TD 9107) 7, 447 26 CFR 1.167(e)–1, amended; 1.167(e)–1T, added; 1.446–1, amended; 1.446–1T, added; 1.1016–3, amended; 1.1016–3T, added; changes in computing depreciation (TD 9105) 6, 419 26 CFR 1.168(a)–1T, added; 1.168(b)–1T, added; 1.168(d)–1, –1T, amended; 1.168(i)–0, –1, amended; 1.168(i)–0T, –1T, –5T, –6T, added; 1.168(k)–1T, amended; depreciation of MACRS property that is acquired in a like-kind ex
Get a plain-English answer with a citation back to this text.
Ask AI about this code