2004 Treasury Decisions

"Treasury Decisions" are either temporary or final Regulations that have been approved by the Department of the Treasury after submission from the IRS. (Proposed regulations are not approved by the Treasury Dept.) Tax Regulations are the IRS Commissioner's rules, for the application and administration of the Internal Revenue laws. The purpose of regulations is to provide taxpayers, their representatives, and Service personnel with rules of general application so they may clearly understand the taxpayer's rights and duties under the law.

Regulations are promulgated by publishing in the Federal Register, and are also published in the weekly Internal Revenue Bulletin. All persons concerned are, by reason of publication in the Federal Register, given notice of the official rules of the Department of the Treasury for the administration, application, and enforcement of the Internal Revenue laws.

Treasury Decisions are in the Adobe Acrobat PDF format. Internal Revenue Bulletin Summary pages are in HTML format.

Treasury Decisions	Bulletin	Date of IRB

T.D. 9163(PDF, 72K)	IRB #2004-52(HTML)	Dec. 27, 2004
Final regulations under section 6081 of the Code provide an automatic extension of time to file certain information returns and exempt organization returns by removing the requirement for a signature and an explanation of the need for the extension. In addition, these regulations remove the requirement for a signature to obtain an automatic extension of time to file a corporation income tax return. T.D. 9061 removed.
T.D. 9162(PDF, 69K)	IRB #2004-51(HTML)	Dec. 20, 2004
Final regulations under section 6302 of the Code change the accumulated amount of tax liability above which taxpayers must begin depositing federal unemployment taxes. The regulations affect employers that have an accumulated FUTA tax liability of $500 or less.
T.D. 9161(PDF, 72K)	IRB #2004-43(HTML)	Oct. 25, 2004
Final regulations under section 6038A of the Code amend existing regulations to provide that a Form 5472 that is timely filed electronically is treated as satisfying the requirement of timely filing a duplicate Form 5472 with the Internal Revenue Service Center in Philadelphia, Pennsylvania. The regulations affect corporations subject to the reporting requirements in sections 6038A and 6038C that file Form 5472 electronically.
T.D. 9160(PDF, 115K)	IRB #2004-45(HTML)	Nov. 8, 2004
Final regulations under section 6050P(c)(2)(D) of the Code provide guidance on the information reporting requirements for discharges of indebtedness by organizations that have a significant trade or business of lending money. These regulations provide that the lending of money is a significant trade or business if money is loaned on a regular and continuing basis.
T.D. 9159(PDF, 61K)	IRB #2004-49(HTML)	Dec. 6, 2004
Temporary regulations define the term "salary reduction agreement" for purposes of section 3121(a)(5)(D) of the Code.
T.D. 9158(PDF, 108K)	IRB #2004-42(HTML)	Oct. 18, 2004
Final, temporary, and proposed regulations under sections 338 and 1060 of the Code will affect the treatment of certain nuclear decommissioning funds in the allocation of purchase price in deemed and actual asset acquisitions. The rule will not apply to nuclear decommissioning funds qualifying under section 468A. The new treatment is elective on the part of taxpayers.
T.D. 9157(PDF, 222K)	IRB #2004-40(HTML)	Oct. 4, 2004
Final regulations under section 988 of the Code provide for the treatment of contingent payment debt instruments for which one or more payments are denominated in, or determined by reference to, a currency other than the taxpayer’s functional currency. This regulation generally provides that taxpayers should apply the existing rules under section 1275 to nonfunctional currency contingent payment debt instruments in the currency in which the debt instrument is denominated, and should then translate those amounts into the taxpayer’s functional currency using the rules provided. In addition, a rule is provided to determine the currency in which the calculations should be made, in the case of a multi-currency debt instrument. Announcement 99-76 obsolete.
T.D. 9156(PDF, 140K)	IRB #2004-42(HTML)	Oct. 18, 2004
Final regulations under section 6091 of the Code relate to the filing of hand-carried returns and other documents, remove references to IRS titles and organizational units that have been superseded, and replace them with updated references to offices and officers that are sufficiently flexible to take into account any future changes to structure or operations of the IRS.
T.D. 9155(PDF, 82K)	IRB #2004-40(HTML)	Oct. 4, 2004
Temporary and proposed regulations under section 1502 of the Code provide that the application of the deemed waiver rule of regulations section 1.1502-32T(b)(4)(v), which denied the use of excess losses in cases in which such denial was not intended, is elective.
T.D. 9154(PDF, 70K)	IRB #2004-40(HTML)	Oct. 4, 2004
Temporary and proposed regulations under section 1502 of the Code extend the time for consolidated groups to make elections, and permit them to amend or revoke prior elections, concerning methods for determining allowable loss on a disposition of subsidiary stock.
T.D. 9153(PDF, 85K)	IRB #2004-39(HTML)	Sept. 27, 2004
Final, temporary, and proposed regulations under section 7701 of the Code provide that some business entities may be recognized under state or foreign law as created or organized in more than one jurisdiction at the same time ("dually chartered entities"). These regulations provide clarification regarding how to determine the federal tax classification (e.g., corporation, partnership, or an entity disregarded as separate from its owner) of a dually chartered entity and how to determine whether a dually chartered entity is domestic or foreign. A public hearing on the proposed regulations is scheduled for November 3, 2004.
T.D. 9152(PDF, 119K)	IRB #2004-39(HTML)	Sept. 27, 2004
Final regulations under section 121 of the Code provide rules relating to the reduced maximum exclusion of gain from the sale or exchange of property that the taxpayer has not owned and used as the taxpayer’s principal residence for two of the preceding five years or when the taxpayer has excluded gain from the sale or exchange of a principal residence within the preceding two years. T.D. 9031 removed.
T.D. 9151(PDF, 86K)	IRB #2004-38(HTML)	Sept. 20, 2004
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.
T.D. 9150(PDF, 84K)	IRB #2004-39(HTML)	Sept. 27, 2004
Final regulations under sections 141 and 142 of the Code finalize a portion of proposed regulations (REG-132483-03) that modify remedial action regulations. The regulations make one substantive change to the proposed regulations. This change provides an additional method for determining which bonds must be remediated for certain issuers with outstanding bonds. The regulations will generally apply to failures to properly use proceeds that occur on or after August 13, 2004.
T.D. 9149(PDF, 91K)	IRB #2004-38(HTML)	Sept. 20, 2004
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.
T.D. 9148(PDF, 54K)	IRB #2004-37(HTML)	Sept. 13, 2004
Final regulations under section 83 of the Code provide that the transfer of a compensatory stock option to a related person will not be treated as an arm’s length transaction, meaning that section 83 will continue to apply and the original holder of the option may realize further compensation income at the time of exercise of the option. The regulations also provide a definition of a related person.
T.D. 9147(PDF, 57K)	IRB #2004-37(HTML)	Sept. 13, 2004
Temporary and proposed regulations amend the regulations under section 163(d) of the Code to provide the rules relating to how and when taxpayers may elect to take qualified dividend income into account as investment income for purposes of calculating the deduction for investment income expense.
T.D. 9146(PDF, 87K)	IRB #2004-36(HTML)	Sept. 7, 2004
Final, temporary, and proposed regulations under section 179 of the Code provide rules for making and revoking elections to expense the cost of certain depreciable business property. The regulations apply for property placed in service in taxable years beginning after 2002 and before 2006. A public hearing on the proposed regulations is scheduled for November 30, 2004.
T.D. 9145(PDF, 65K)	IRB #2004-37(HTML)	Sept. 13, 2004
Final, temporary, and proposed regulations under section 4081 of the Code relate to the entry of taxable fuel into the United States. The regulations affect enterers of taxable fuel, certain other importers of record, and certain sureties.
T.D. 9144(PDF, 346K)	IRB #2004-36(HTML)	Sept. 7, 2004
Final regulations under section 421 of the Code provide guidance to taxpayers who are granted statutory stock options (i.e., incentive stock options and options granted under an employee stock purchase plan) and corporations who grant such options. The regulations also provide rules for the creation and operation of a statutory stock option plan.
T.D. 9143(PDF, 72K)	IRB #2004-36(HTML)	Sept. 7, 2004
Temporary, final, and proposed regulations under section 861 of the Code provide that deductions for charitable contributions (as defined in section 170(c)) are definitely related and allocable to all of the taxpayer’s gross income and are apportioned on the basis of income from sources within the United States. The final regulations, which provide that deductions for charitable contributions are not definitely related to any gross income and therefore are ratably apportioned between or among the statutory and residual groupings, are removed. The proposed regulations withdraw proposed regulations, INTL-116-90, 1991-1 C.B. 949. A public hearing on the proposed regulations is scheduled for December 2, 2004. INTL-116-90 withdrawn.
T.D. 9142(PDF, 136K)	IRB #2004-34(HTML)	Aug. 23, 2004
Final regulations under section 408(q) of the Code provide requirements relating to deemed IRAs that may be included in qualified employer plans, which are plans described in sections 401(a), 403(a), 403(b), and governmental plans under section 457(b). The regulations also amend section 408(a) with regard to the requirements under section 408(a) for non-bank trustees for deemed IRAs. Temporary and proposed regulations under section 408(a) provide that the Commissioner may, in his discretion, allow governmental entities to act as qualified non-bank trustees for deemed IRAs which are part of the entities’ qualified employer plan within the meaning of section 408(q).
T.D. 9141(PDF, 200K)	IRB #2004-35(HTML)	Aug. 30, 2004
Final regulations provide guidance under section 904(d) of the Code, including guidance relating to the exception from passive income for active rents and royalties. The regulations provide guidance under section 904(b) relating to adjustments to the foreign tax credit limitation when a taxpayer has capital gains or losses or qualified dividend income. They provide guidance for individuals who elect under section 904(j) not to apply the foreign tax credit limitation for a particular year. The regulations provide guidance on the allocation of foreign taxes to the separate categories of income under regulations section 1.904-6. Finally, the regulations provide guidance on the exclusion of certain export financing interest from foreign personal holding company income.
T.D. 9140(PDF, 70K)	IRB #2004-32(HTML)	Aug. 9, 2004
Final regulations under section 461 of the Code clarify that the transfer of a taxpayer’s note or promise to provide property or services in the future is not a transfer for the satisfaction of a contested liability under section 461(f). A transfer of a taxpayer’s stock or the stock or note of a related party also is not a transfer for the satisfaction of a contested liability under section 461(f). The regulations further provide that, in general, economic performance does not occur when a taxpayer transfers money or other property to a trust, escrow account, or court to provide for the satisfaction of a contested payment liability.
T.D. 9139(PDF, 63K)	IRB #2004-38(HTML)	Sept. 20, 2004
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.
T.D. 9138(PDF, 68K)	IRB #2004-32(HTML)	Aug. 9, 2004
This Treasury decision removes temporary regulation section 1.463-1T, which provides a rule for an election to deduct vested accrued vacation pay for a taxpayer’s first taxable year ending after July 18, 1984. The repeal of section 463 of the Code in 1987 has rendered the temporary regulation obsolete.
T.D. 9137(PDF, 160K)	IRB #2004-34(HTML)	Aug. 23, 2004
Final regulations under section 460 of the Code provide guidance regarding the income tax consequences of certain partnership transactions involving contracts accounted for under a long-term contract method of accounting.
T.D. 9136(PDF, 209K)	IRB #2004-31(HTML)	Aug. 2, 2004
Final regulations under section 3406 of the Code provide guidance on the information reporting and backup withholding requirements for payment card transactions made through a Qualified Payment Card Agent (QPCA). These regulations provide a limited exception to backup withholding for reportable payments made through a QPCA.
T.D. 9135(PDF, 83K)	IRB #2004-30(HTML)	July 26, 2004
Final regulations under section 61 of the Code amend section 1.61–8(b) of the regulations to authorize the Commissioner of Internal Revenue to provide rules allowing for the inclusion of advance rentals in gross income in a year other than the year of receipt.
T.D. 9134(PDF, 144K)	IRB #2004-30(HTML)	July 26, 2004
Final regulations, primarily under section 5891 of the Code, provide the manner and method of paying and reporting the excise tax imposed on any person who acquires structured settlement payment rights in a structured settlement factoring transaction if the transfer of the rights is not approved in advance in a qualified order.
T.D. 9133(PDF, 60K)	IRB #2004-28(HTML)	July 12, 2004
Final and temporary regulations under section 280F of the Code exclude vans and trucks that are qualified nonpersonal use vehicles (as defined in section 1.274–5T(k)) from the definition of “passenger automobile” for purposes of section 280F(a), including transition rules for property placed in service prior to July 7, 2003.
T.D. 9132(PDF, 139K)	IRB #2004-28(HTML)	July 12, 2004
Final regulations under section 168 of the Code provide guidance on how to depreciate property for which the use changes in the hands of the same taxpayer. These regulations explain when a change in use occurs and how a taxpayer should determine depreciation in the year of the change in use, and in subsequent years.
T.D. 9131(PDF, 50K)	IRB #2004-27(HTML)	July 6, 2004
Final regulations amend the regulations under sections 263A and 448 of the Code to allow taxpayers changing a method of accounting under those sections to take any adjustment under section 481(a) resulting from the change into account over the same number of taxable years that applies to taxpayers changing a method of accounting under the general administrative procedures issued by the Service.
T.D. 9130(PDF, 199K)	IRB #2004-26(HTML)	June 28, 2004
Final regulations concern required minimum distributions under section 401(a)(9) of the Code for defined benefit plans and annuity contracts providing benefits under qualified plans, individual retirement plans, and section 403(b) contracts. This document also contains a change to the separate account rules in the final regulations concerning required minimum distributions for defined contribution plans.
T.D. 9129(PDF, 102K)	IRB #2004-24(HTML)	June 14, 2004
Final, temporary, and proposed regulations under section 263A of the Code except interest expense incurred by a lessor in certain safe harbor leasing transactions from the requirement to capitalize interest under section 263A.
T.D. 9128(PDF, 107K)	IRB #2004-21(HTML)	May 24, 2004
Final regulations under sections 446, 860G, and 863 of the Code set out rules relating to the proper timing and source of income from fees received to induce taxpayers to become the holders of noneconomic residual interests in Real Estate Mortgage Investment Conduits (REMICs).
T.D. 9127(PDF, 93K)	IRB #2004-24(HTML)	June 14, 2004
Final and temporary regulations under section 108 of the Code clarify that if a taxpayer realizes excluded COD income either during or after the taxable year in which the taxpayer is the distributor or transferor of assets for a transaction described in section 381(a), those attributes to which the acquiring corporation succeeds, including the basis of property, must reflect the reductions required by section 108(b).
T.D. 9126(PDF, 46K)	IRB #2004-23(HTML)	June 7, 2004
Final regulations under section 704 of the Code allow revaluations in connection with the grant of an interest in the partnership (other than a de minimis interest) as consideration for the provision of services to or for the benefit of the partnership.
T.D. 9125(PDF, 172K)	IRB #2004-23(HTML)	June 7, 2004
Final regulations under section 221 of the Code provide rules for the treatment of interest paid on a qualified education loan during the taxable year. The regulations clarify that qualified education interest includes capitalized interest and other amounts charged for the use or forbearance of money. The regulations also amend the transition period in the regulations under section 6050S to provide that information reporting is not required for loan origination fees and capitalized interest on loans made before September 1, 2004.
T.D. 9124(PDF, 71K)	IRB #2004-20(HTML)	May 17, 2004
Final regulations provide that all activities are subject to the rule under section 465 of the Code that amounts borrowed from a person who has an interest in an activity other than that of a creditor or from a person related to a person (other than the borrower) with such an interest do not increase the amount at risk in the activity.
T.D. 9123(PDF, 143K)	IRB #2004-20(HTML)	May 17, 2004
Final regulations under section 1296 of the Code provide procedures for certain U.S. persons holding marketable stock in a passive foreign investment company (PFIC) to elect mark to market treatment for that stock under section 1296 and related provisions of sections 1291 and 1295.
T.D. 9122(PDF, 93K)	IRB #2004-19(HTML)	May 10, 2004
Final regulations under section 1502 of the Code relate to the determination of the basis of the stock of the common parent of a consolidated group when such stock is acquired in a transaction that qualifies as a group structure change. These regulations amend current regulations section 1.1502-31 modifying the application of the net asset basis rule in group structure changes.
T.D. 9121(PDF, 69K)	IRB #2004-20(HTML)	May 17, 2004
Final, temporary, and proposed regulations under section 704(b) of the Code provide guidance on the proper allocation of certain foreign tax expenditures of a partnership. A public hearing on the proposed regulations is scheduled for September 14, 2004.
T.D. 9120(PDF, 78K)	IRB #2004-19(HTML)	May 10, 2004
Final, temporary, and proposed regulations under section 861 of the Code provide an alternative method for valuing assets for purposes of apportioning interest expense under the tax book value method contained in temporary regulations section 1.861-9T(g). For that limited purpose, the alternative method allows taxpayers to determine the adjusted basis of all tangible property under the alternative depreciation system of section 168(g). The regulations also provide guidance on electing the alternative method. The alternative method provides taxpayers with the option of determining the adjusted bases of both foreign and domestic assets under one consistent depreciation regime for temporary regulations section 1.861-9T(g) apportionment purposes and helps reduce the basis disparity between foreign and domestic assets which can occur under the current regulations. A public hearing on the proposed regulations is scheduled for July 19, 2004.
T.D. 9119(PDF, 66K)	IRB #2004-17(HTML)	April 26, 2004
Final regulations eliminate the references to manually signed returns in the current regulations under section 6695 of the Code. In addition, the regulations provide that the Commissioner may prescribe, in forms, instructions, or other appropriate guidance, the manner in which preparers may satisfy their obligations under section 6107 to furnish returns to taxpayers and to retain copies of returns.
T.D. 9118(PDF, 84K)	IRB #2004-15(HTML)	April 12, 2004
Final, temporary, and proposed regulations under section 337 of the Code clarify that in computing the amount of stock loss attributable to the recognition of built-in gain, gain recognized on the disposition of an asset may be reduced by expenses directly attributable to the recognition of that gain. These regulations also clarify that a worthless stock deduction in stock of a member of a consolidated group results in the elimination of that member’s apportioned losses only if, following the year in which the worthless stock deduction is claimed, the member has no separate return year. The regulations further clarify that stock of a member of a consolidated group may be treated as worthless, provided it otherwise qualifies for such treatment under the Code immediately prior to the time that the subsidiary ceases to be a member of the group.
T.D. 9117(PDF, 74K)	IRB #2004-15(HTML)	April 12, 2004
Final, temporary, and proposed regulations under section 1502 of the Code, as applied under sections 108 and 1245, govern the timing of certain basis adjustments when a member of a consolidated group realizes discharge of indebtedness income that is excluded from gross income and the reduction of attributes when there is excluded income. In addition, the regulations govern the timing and calculations of certain basis adjustments to prevent circular basis adjustments on the disposition of stock of a group member.
T.D. 9116(PDF, 111K)	IRB #2004-14(HTML)	April 5, 2004
Temporary and proposed regulations under section 45D of the Code amend temporary regulations (T.D. 8971, 2002-1 C.B. 308) and proposed regulations (REG-119436-01, 2002-1 C.B. 377). These regulations provide revised rules relating to the new markets tax credit. A taxpayer making a qualified equity investment in a qualified community development entity that has received a new markets tax credit allocation may claim a 5-percent tax credit with respect to the qualified equity investment on each of the first 3 credit allowance dates and a 6-percent tax credit with respect to the qualified equity investment on each of the remaining 4 credit allowance dates. A public hearing is scheduled for June 2, 2004.
T.D. 9115(PDF, 248K)	IRB #2004-14(HTML)	April 5, 2004
Final, temporary, and proposed regulations under section 168 of the Code provide guidance on how to depreciate MACRS property that is acquired in a like-kind exchange or as a result of an involuntary conversion. These regulations explain how a taxpayer should determine depreciation in the year of the exchange or involuntary conversion and subsequent years. A public hearing on the proposed regulations is scheduled for June 3, 2004. Notice 2000-4 obsoleted. REG-138499-02 partially withdrawn.
T.D. 9114(PDF, 123K)	IRB #2004-11(HTML)	March 15, 2004
Final regulations provide for the voluntary electronic furnishing of statements on Forms W-2, Wage and Tax Statement, under sections 6041 and 6051 of the Code, and statements on Forms 1098-T, Tuition Statement, and Forms 1098-E, Student Loan Interest Statement, under section 6050S.
T.D. 9113(PDF, 53K)	IRB #2004-9(HTML)	March 1, 2004
Final, temporary, and proposed regulations under section 6038A of the Code amend existing regulations to provide that a Form 5472 that is timely filed electronically is treated as satisfying the requirement timely to file a duplicate Form 5472 with the Internal Revenue Service Center in Philadelphia, Pennsylvania. The regulations affect corporations subject to the reporting requirements in sections 6038A and 6038C that file Form 5472 electronically. A public hearing on the proposed regulations is scheduled for May 27, 2004.
T.D. 9112(PDF, 50K)	IRB #2004-9(HTML)	March 1, 2004
Final regulations under section 42 of the Code remove an impediment to the electronic filing of Form 8609, “Low-Income Housing Credit Allocation Certification.” Regulations section 1.42-1T(h) impeded electronic filing of the form by requiring a taxpayer to include a third-party signature from an authorized state or local housing credit agency official when filing the form. This regulation eliminates that requirement.
T.D. 9111(PDF, 69K)	IRB #2004-8(HTML)	Feb. 23, 2004
Final regulations under section 6103 of the Code relate to the definition of agent for certain purposes. The regulations clarify that the term agent in certain provisions of section 6103 includes contractors.
T.D. 9110(PDF, 157K)	IRB #2004-8(HTML)	Feb. 23, 2004
Final regulations under section 42 of the Code amend current regulations that affect the order in which credits are allocated from the state housing credit ceiling under section 42(h)(3)(C) and the time for meeting the 10-percent basis requirement under sections 42(h)(1)(E) and (F). These regulations also amend current regulations under section 42 to facilitate the electronic filing of income tax returns.
T.D. 9109(PDF, 107K)	IRB #2004-8(HTML)	Feb. 23, 2004
Final regulations under sections 6662 and 6664 of the Code limit the defenses available to the imposition of the accuracy-related penalty when taxpayers fail to disclose reportable transactions or fail to disclose they have taken a position based upon a regulation being invalid. The regulations also clarify the existing regulations with respect to the facts and circumstances that the IRS will consider in determining whether a taxpayer acted with reasonable cause and in good faith in relying on an opinion or advice. The regulations provide that failure to disclose a reportable transaction strongly indicates that the taxpayer did not act in good faith.
T.D. 9108(PDF, 119K)	IRB #2004-6(HTML)	Feb. 9, 2004
Final regulations under section 6011 of the Code modify and clarify the rules relating to confidential transactions under regulations section 1.6011–4(b)(3), and make minor conforming changes to the list maintenance rules under regulations section 301.6112–1.
T.D. 9107(PDF, 740K)	IRB #2004-7(HTML)	Feb. 17, 2004
Final regulations under section 263(a) of the Code provide rules for applying section 263(a) to amounts paid to acquire or create intangibles. These regulations also provide rules for applying section 263(a) to amounts paid to facilitate the acquisition of a trade or business, a change in the capital structure of a business entity, and certain other transactions. In addition, these regulations provide safe harbor amortization under section 167(a) for certain intangibles and explain the manner in which taxpayers may deduct debt issuance costs.
T.D. 9106(PDF, 120K)	IRB #2004-5(HTML)	Feb. 2, 2004
Final regulations under section 7430 of the Code provide guidance to taxpayers on how to make a qualified offer. The regulations explain the circumstances under which qualified offers may be made, the requirements to make a valid qualified offer, and to whom the qualified offer should be made. The regulations also provide examples to aid taxpayer in understanding how qualified offers operate.
T.D. 9105(PDF, 242K)	IRB #2004-6(HTML)	Feb. 9, 2004
Final, temporary, and proposed regulations under sections 167, 446, and 1016 of the Code provide rules for changes in determining depreciation or amortization. The regulations also provide guidance as to whether certain changes in depreciation or amortization are changes in methods of accounting. The regulations apply to changes made for taxable years ending on or after December 30, 2003. A public hearing on the proposed regulations is scheduled for April 7, 2004.
T.D. 9104(PDF, 245K)	IRB #2004-6(HTML)	Feb. 9, 2004
Final regulations under section 41 of the Code clarify the definition of qualified research contained in the credit for increasing research activities. In addition, the regulations adopt the recordkeeping requirements and the rules for excluded activities as set forth in the 2001 proposed regulations.
T.D. 9103(PDF, 55K)	IRB #2004-3(HTML)	Jan. 20, 2004
Final regulations under section 6045 of the Code provide that brokers must file information returns and furnish information statements to individuals who receive substitute payments in lieu of dividends on or after January 1, 2003.
T.D. 9102(PDF, 151K)	IRB #2004-5(HTML)	Feb. 2, 2004
Final regulations under section 643 of the Code revise the definition of trust accounting income to take into account changes in the definition of trust accounting income under state laws, which allow certain amounts traditionally considered as principal to be treated as income. The regulations also clarify the situations in which capital gains will be included in a trust’s distributable net income. Conforming amendments with regard to the revised definition of trust accounting income are made to regulations affecting various trusts, including pooled income funds, charitable remainder trusts, trusts qualifying for the marital deduction, and trusts exempt from the generation-skipping transfer tax.
T.D. 9101(PDF, 116K)	IRB #2004-5(HTML)	Feb. 2, 2004
Temporary and proposed regulations under section 6043 of the Code provide information reporting rules regarding corporations which are acquired, or which experience a recapitalization or other substantial change in capital structure. The proposed regulations also withdraw REG–143321–02. A public hearing on the proposed regulations is scheduled for March 31, 2004.
T.D. 9100(PDF, 133K)	IRB #2004-3(HTML)	Jan. 20, 2004
Final, temporary, and proposed regulations under section 6011 of the Code are designed to eliminate regulatory impediments to the electronic filing of certain income tax returns and other forms.
T.D. 9099 (PDF, 147K)	IRB #2004-2(HTML)	Jan. 12, 2004
Final regulations under section 417(a)(3) of the Code consolidate the content requirements applicable to explanations of qualified joint and survivor annuities and qualified preretirement survivor annuities payable under certain retirement plans, and specify requirements for disclosing the relative value of optional forms of benefit that are payable from certain retirement plans in lieu of a qualified joint and survivor annuity.

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