Rev. Rul. 2004-53 is modified and
Internal Revenue Bulletin 2022-14 · 2026-10-03 edition · updated 2026-10-04 · United States
superseded.
DRAFTING INFORMATION
The principal author of this revenue ruling is Andrew C. Keaton of the Office of the Associate Chief Counsel (Procedure & Administration). For further information regarding this revenue ruling, contact Mr. Keaton at (202) 317-5404 (not a tollfree number).
Section 1274.— Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property
(Also Sections 42, 280G, 382, 467, 468, 482, 483, 1288, 7520, 7872.)
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