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Bulletin No. 2004-24 June 14, 2004

Internal Revenue Bulletin 2004-24 · 2026-10-03 edition · updated 2026-10-04 · United States

ration succeeds, including the basis of property, must reflect the reductions required by section 108(b).

T.D. 9129, page 1046. REG–148399–02, page 1066. Final, temporary, and proposed regulations under section 263A of the Code except interest expense incurred by a lessor in certain safe harbor leasing transactions from the requirement to capitalize interest under section 263A.

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▸Contents — Internal Revenue Bulletin 2004-24
Internal Revenue Bulletin 2004-24

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