Abbreviations›Rev. Rul. 2004-97, 2004-39 I.R.B. 516
INCOME TAX—Cont.
Internal Revenue Bulletin 2004-48 · 2026-10-03 edition · updated 2026-10-04 · United States
Stapled foreign corporation, definition and tax treatment
(REG–101282–04) 42, 698 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 ; correction (Ann 86) 46, 842 Low-income housing credit:
Carryovers to qualified states, 2004 National Pool (RP 52)
34, 319 Questions and Answers II (RR 82) 35, 350 Satisfactory bond, “bond factor” amounts for the period:
July through September 2004 (RR 89) 34, 301 January through December 2004 (RR 100) 44, 718 Suspension of certain income limitations under section 42:
In Alabama (Notice 74) 48, 875 In Florida (Notice 66) 42, 677 ; extension (Notice 76)
48, 878 In Ohio (Notice 75) 48, 876 Declaratory judgment suits (Ann 90) 45, 835 ; (Ann 91) 45, 835 ;
(Ann 92) 45, 835 Delaware statutory trust, classification (RR 86) 33, 191 Depreciation:
MACRS, changes in use (TD 9132) 28, 16 Of vans and light trucks (TD 9133) 28, 25 Disciplinary actions involving attorneys, CPAs, enrolled agents,
and enrolled actuaries (Ann 63) 31, 149 ; (Ann 95) 46, 845 Disclosure of returns and return information, and confidentiality
(RR 68) 31, 118 Disregarded entities:
Guidance (RR 77) 31, 119 Treatment under section 752 (REG–128767–04) 39, 534 Distributions with respect to securities issued by foreign corpo rations, information reporting and other guidance (Notice 71) 45, 793 Election to expense certain depreciable business property (TD
- 36, 408 ; (REG–152549–03) 36, 451 Electronic filing:
Electronic and magnetic filing, specifications for Forms 1098,
1099, 5498, and W-2G (RP 50) 33, 211 Individual e-file Partnership Program, request for applications
to participate in 2005 (Ann 93) 48, 882 Of duplicate Forms 5472 (TD 9161) 43, 704 Update to Rev. Proc. 2001–31, Archer MSAs (Ann 83) 43,
712 Foreign currency denominated contingent payment debt instru ments (TD 9157) 40, 545
2004–48 I.R.B. viii November 29, 2004
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