Links to Official IRS Bulletin Documents listed below are in the Adobe Acrobat PDF Format, and require the appropriate Acrobat Reader to view and/or print.

REG-106889-04(PDF, 143K)
Proposed regulations under section 368 of the Code provide guidance regarding the requirements necessary for a transaction to qualify as a mere change in identity, form, or place of organization of one corporation under section 368(a)(1)(F).

T.D. 9151(PDF, 86K)
REG-116265-04(PDF, 98K)
Final, temporary, and proposed regulations under section 1031 of the Code replace the Standard Industrial Classification (SIC) system of codes with the North American Industry Classification System (NAICS) for purposes of determining what depreciable tangible personal property is like-kind to other property. For transfers of property on or before the date of publication of final regulations, taxpayers may treat properties within the same SIC product class or the same NAICS product class as property of a like class and of like-kind.

REG-131264-04(PDF, 99K)
Proposed regulations under section 1502 of the Code provide rules for taking into account items of income, gain, deduction, and loss of members from transactions between members of a consolidated group. Section 1.1502-13(c)(7)(ii), Example 13, illustrates how the matching rules of the intercompany transaction regulations treat manufacturer incentive payments from one member of a group to another. These regulations supplement the fact pattern in this example to provide further guidance regarding the proper treatment of certain of these manufacturer incentive payment transactions under the intercompany transaction regulations.

Rev. Rul. 2004-94(PDF, 70K)
Dealers in securities futures contracts. This ruling holds that Tier 1, Tier 2, and Tier 3 NQLX LLC Market Makers that satisfy the market maker requirements described in the ruling perform functions similar to the functions performed by options dealers (as defined in section 1256(g)(8)(A) of the Code) and that these NQLX LLC Market Makers are therefore dealers in securities futures contracts within the meaning of section 1256(g)(9)(B).

Rev. Rul. 2004-95(PDF, 77K)
Dealers in securities futures contracts. This ruling holds that Category 1 and Category 2 OneChicago LLC Market Makers that satisfy the Market Maker requirements described in the ruling and satisfy the section 1256 Dealer Qualification quotation requirements described in the ruling perform functions similar to the functions performed by options dealers (as defined in section 1256(g)(8)(A) of the Code) and that these OneChicago LLC Market Makers are therefore dealers in securities futures contracts within the meaning of section 1256(g)(9)(B).

T.D. 9149(PDF, 91K)
REG-163909-02(PDF, 60K)
Final, temporary, and proposed regulations under section 4251 of the Code provide guidance for collectors of communications excise taxes and excise taxes on amounts paid for taxable transportation under sections 4261 and 4271. These regulations state the time by which collectors must report refusals to pay or other failures to collect these excise taxes.

Announcement 2004-68(PDF, 72K)
This document contains corrections to proposed regulations (REG-150562-03, 2004-32 I.R.B. 175) relating to the application of section 1045 of the Code to partnerships and their partners.

T.D. 9139(PDF, 63K)
REG-131786-03(PDF, 77K)
Final, temporary, and proposed regulations under section 7701 of the Code provide that an eligible entity that makes a timely and valid election to be classified as an S corporation will be deemed to have elected to be classified as an association taxable as a corporation.

Rev. Proc. 2004-57(PDF, 45K)
This procedure allows taxpayers additional time to file the written statement required by Rev. Proc. 2004-23, 2004-16 I.R.B. 785, relating to changes in methods of accounting for costs to acquire or create intangible assets. Rev. Proc. 2004-23 modified.