Internal Revenue Bulletin 2004-40

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Internal Revenue Bulletin: 2004-40
October 4, 2004

Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • T.D. 9154
    • REG-135898-04
    • REG-129274-04
    • T.D. 9157
    • Announcement 2004-75
  • EMPLOYEE PLANS
    • Notice 2004-60
    • Notice 2004-62
    • Announcement 2004-71
  • EXEMPT ORGANIZATIONS
    • Announcement 2004-74
    • Announcement 2004-76
    • Announcement 2004-78
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • T.D. 9157
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background
      • Summary of Comments
      • Effect on Other Documents
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
  • T.D. 9154
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background and Explanation of Provisions
      • Special Analyses
    • Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
  • T.D. 9155
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background and Explanation of Provisions
      • Special Analyses
    • Amendments to the Regulations
      • PART 1 — INCOME TAXES
    • Drafting Information
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2004-60
    • CORPORATE BOND WEIGHTED AVERAGE INTEREST RATE
    • 30-YEAR TREASURY SECURITIES WEIGHTED AVERAGE INTEREST RATE
    • Drafting Information
  • Notice 2004-62
    • I. PURPOSE
    • II. BACKGROUND
    • III. RELIEF
    • DRAFTING INFORMATION
• Part IV. Items of General Interest
  • REG-129274-04
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background and Explanation of Provisions
      • Special Analyses
      • Comments and Request for a Public Hearing
    • Proposed Amendments to the Regulations
      • PART 1 — INCOME TAXES
    • Drafting Information
  • REG-135898-04
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background and Explanation of Provisions
      • Special Analyses
      • Comments and Public Hearing
    • Proposed Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
  • Announcement 2004-71
    • Background
    • Program Changes
    • EGTRRA
    • Remedial Amendment Period
    • Request for Comments
    • Drafting Information
  • Announcement 2004-74
    • I. Purpose
    • II. Background
    • III. Notice of Suspension and Non-deductibility of Contributions
    • IV. Federal Tax Filings
    • V. Contact Information
  • Announcement 2004-75
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • BACKGROUND
      • CURRENT TAX TREATMENT OF REMIC IOs
      • Original Issue Discount
      • Market Discount
      • INSTRUMENTS TO WHICH NEW RULES MIGHT APPLY
      • PROPOSALS BASED ON EXISTING RULES FOR DEBT
      • PAC Method Without Prohibition On Recognizing Negative OID
      • Allowing Section 166 Bad Debt Deduction
      • ALTERNATIVE PROPOSAL SPECIFIC TO REMIC IOS AND SIMILAR INSTRUMENTS
      • SECONDARY-MARKET PURCHASERS
      • NEGATIVE YIELD INSTRUMENTS
      • REQUEST FOR COMMENTS
  • Announcement 2004-76
  • Announcement 2004-78
• Definition of Terms and Abbreviations
  • Definition of Terms
  • Abbreviations
• Numerical Finding List
  • Numerical Finding List
• Effect of Current Actions on Previously Published Items
  • Findings List of Current Actions on Previously Published Items
• How to get the Internal Revenue Bulletin
  • INTERNAL REVENUE BULLETIN
  • CUMULATIVE BULLETINS
  • ACCESS THE INTERNAL REVENUE BULLETIN ON THE INTERNET
  • INTERNAL REVENUE BULLETINS ON CD-ROM
  • How to Order
  • We Welcome Comments About the Internal Revenue Bulletin