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SECTION 1. PURPOSE

Internal Revenue Bulletin 2004-33 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure modifies sections 1 and 4 of Rev. Proc. 2000–37,

2000–2 C.B. 308, to provide that Rev. Proc. 2000–37 does not apply if the taxpayer owns the property intended to qualify as replacement property before initiating a qualified exchange accommodation arrangement (QEAA).

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▸Contents — Internal Revenue Bulletin 2004-33
Internal Revenue Bulletin 2004-33

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