Rev. Proc. 2000-37, 2000-2 C.B. 308, as modified by Rev. Proc. 2004-51, 2004-2 C.B. 294.
Internal Revenue Bulletin 2024-1 · 2026-10-03 edition · updated 2026-10-04 · United States
Bulletin No. 2024–1 107 January 2, 2024
1031 Safe harbor with respect to exchanges of residential real property
1031 Safe harbor for reporting gain or loss on failed exchanges
1272(a)(6) Proportional method of accounting for original issue discount on pools of credit card receivables
1286 Determination of reasonable compensation under mortgage servicing contracts
1362(f) Automatic inadvertent termination relief to certain corporations
2056A Qualified Domestic Trust
2702(a)(3)(A) and 25.27025(c) Qualified Personal Residence Trust
4051(a)(2) Imposition of tax on heavy trucks and trailers sold at retail
1.7704-2(d) New business activity of existing partnership is closely related to pre-existing business
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