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SECTION 1. PURPOSE

Internal Revenue Bulletin 2004-50 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides that certain transactions with contractual protection are not reportable transactions for purposes of the disclosure rules under § 1.6011–4(b)(4) of the Income Tax Regulations. However, these transactions may be reportable transactions for purposes of the disclosure rules under § 1.6011–4(b)(2), (b)(3), (b)(5), (b)(6), or (b)(7).

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▸Contents — Internal Revenue Bulletin 2004-50
Internal Revenue Bulletin 2004-50

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