Abbreviations›Rev. Rul. 2004-97, 2004-39 I.R.B. 516
INCOME TAX—Cont.
Internal Revenue Bulletin 2004-43 · 2026-10-03 edition · updated 2026-10-04 · United States
26 CFR 1.6091–1 through –4, amended; 301.6091–1, amended; place for filing (TD 9156) 42, 669 26 CFR 31.3406(g)–1, amended; 31.3406(j)–1, amended; 31.3406(j)–1T, removed; 301.6724–1, amended; 602.101, amended; information reporting and backup withholding for payment card transactions (TD 9136) 31, 112 26 CFR 301.7701–1, –3, –5, revised; 301.7701–1T, –2(b)(9), –2T, –5T, added; clarification of definitions (TD 9153) 39, 516 26 CFR 301.7701–3, amended; 301.7701–3T, added; deemed election to be an association taxable as a corporation for a qualified electing S corporation (TD 9139) 38, 495 Revocations, exempt organizations (Ann 55) 27, 15 ; (Ann 65)
33, 300 ; (Ann 78) 40, 592 S corporations:
Mergers, effect on qualified subchapter S subsidiary (QSub),
termination (RR 85) 33, 189 Relief request for late qualified subchapter S subsidiary
(QSub) election (RP 49) 33, 210 Sale or exchange of principal residence, reduced maximum ex clusion (TD 9152) 39, 509 Source of compensation for labor or personal services (REG–136481–04) 37, 480 Standard Industrial Classification (SIC) system replaced with
North American Industry Classification System (NAICS), properties of like class (TD 9151) 38, 489 ; (REG–116265–04) 38, 505 Standard Industry Fare Level (SIFL) formula (RR 70) 37, 460 Stocks:
Consolidated returns, subsidiary stock loss (Notice 58) 39,
520 Held by foreign insurance companies (REG–117307–04) 28,
39 Options granted under an employer stock purchase plan (No tice 55) 34, 319 Statutory options (TD 9144) 36, 413 Transfers:
Of compensatory stock options (TD 9148) 37, 460 Of stock, asserted liability (TD 9140) 32, 159 Substitute Forms:
W-2 and W-3, general rules and specifications (RP 54) 34,
325 1096, 1098, 1099, 5498, W-2G, and 1042-S, rules and specifications (RP 58) 41, 602 Tax conventions:
Guidance on effective dates under Japan treaty (Ann 60) 29,
43 New income tax treaty with Sri Lanka, supplemental tables of
income tax rates (Ann 81) 42, 675 Treaty benefits for dual resident companies (RR 76) 31, 111 Tax-exempt bonds, application of remedial action rules under
sections 141 and 142 (TD 9150) 39, 514 Tax shelters:
Listed transactions (Notice 67) 41, 600 Removal of producer owned reinsurance companies (PORCs)
from the list of “listed transactions” (Notice 65) 41, 599
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