Abbreviations›Rev. Rul. 2004-97, 2004-39 I.R.B. 516
INCOME TAX
Internal Revenue Bulletin 2004-48 · 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 Archer MSAs, reporting the number established between January
1, 2004, and June 30, 2004 (Ann 82) 45, 834 Bankruptcy and golden parachute payments (RR 87) 32, 154 Base period T-bill rate, 2004 (RR 99) 44, 720 Book-tax difference, disclosure (RP 45) 31, 140 Business and traveling expenses, per diem allowances for 2005
(RP 60) 42, 682 Charitable contributions:
Allocation and apportionment of deductions (TD 9143) 36,
442 ; (REG–208246–90) 36, 450 Charitable contributions, conservation easements (Notice 41)
28, 31 Classification of certain foreign entities (Notice 68) 43, 706 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 Consumer Price Index (CPI) adjustments:
Below-market loans under section 7872(g) for 2005 (RR 108)
47, 853 Certain loans under section 1274A for 2005 (RR 107) 47, 852 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 Determining subsidiary stock loss for consolidated groups
(TD 9154) 40, 560 ; (REG–135898–04) 40, 568 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, 516 ; (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
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