Abbreviations›Rev. Rul. 2004-86, 2004-33 I.R.B. 191
INCOME TAX
Internal Revenue Bulletin 2004-35 · 2026-10-03 edition · updated 2026-10-04 · United States
Adjustment to net unrealized built-in gain (REG–131486–03) 28,
36 Alternative methods of signing, income tax return preparers (No tice 54) 33, 209 Annual income recertification of tenant income under section
42(g)(8)(B), waiver (RP 38) 27, 10 APA Program, administration (RP 40) 29, 50 Bankruptcy and golden parachute payments (RR 87) 32, 154 Book-tax difference, disclosure (RP 45) 31, 140 Charitable contributions, conservation easements (Notice 41) 28,
31 Corporations:
Distributions, income from the discharge of indebtedness, is suer’s re-purchase of indebtedness (RR 79) 31, 106 Reorganizations:
Consolidated returns, section 304 stock redemptions, step transaction doctrine (RR 83) 32, 157 Exchange of a debt instrument (RR 78) 31, 108 Stock basis computation (Notice 44) 28, 32 S corporation, late election relief (RP 48) 32, 172
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