Abbreviations›Rev. Rul. 2004-97, 2004-39 I.R.B. 516
INCOME TAX
Internal Revenue Bulletin 2004-39 · 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:
Allocation and apportionment of deductions (TD 9143) 36,
442 ; (REG–208246–90) 36, 450 Charitable contributions, conservation easements (Notice 41)
28, 31 Commodity Futures Trading Commission (CFTC):
NQLX designated as contract market permitted to list securi ties futures contracts (SFCs) (RR 94) 38, 491 OneChicago designated as contract market permitted to list
SFCs (RR 95) 38, 492 Consolidated returns, intercompany transactions (REG–131264–04) 38, 506 Corporations:
Deemed election to be an association taxable as a corporation
for a qualified electing S corporation (TD 9139) 38, 495 ; (REG–131786–03) 38, 500 Distributions, income from the discharge of indebtedness, is suer’s re-purchase of indebtedness (RR 79) 31, 106 Dually chartered entity, entity classification, classification of
organizations (TD 9153) 39, 517 ; (REG–124872–04) 39, 533 Guidance under section 951 for determining pro rata share,
foreign corporation (REG–129771–04) 36, 453 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 Transfers of assets or stock following a reorganization
(REG–130863–04) 39, 538 Under section 368(a)(1)(E) or (F) (REG–106889–04) 38,
501 Using signing date stock values to measure continuity of
interest (REG–129706–04) 37, 478 S corporation, late election relief (RP 48) 32, 172 Transfers of assets or stock following a reorganization, with drawal of REG–165579–02 (Ann 69) 39, 542 Credits:
Deemed-paid credit computation, foreign tax credit, sepa rate categories of income, dividends, partial withdrawal of REG–104683–00 (Ann 64) 35, 402 Enhanced oil recovery credit, 2004 inflation adjustment (No tice 49) 30, 87 Foreign tax credit limitation, capital gains (or losses), quali fied dividend income, election not to apply, rents and royalties, allocation of foreign taxes, foreign personal holding income, export financing interest (TD 9141) 35, 359
2004–39 I.R.B. v September 27, 2004
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