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Rev. Ruls. 78 371 and 92 105 distinguished. Rev. Rul. 2004 86 ISSUE S 1 In the situation described below how is a Delaware statutory trust described in Del. Code Ann. title 12 3801 3824 classified for federal tax purposes may a taxpayer exchange real property for 1031 of the Internal Revenue Code DRAFTING INFORMATION The principal author of this revenue ruling is Charles J. Langley Jr.
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What is rev rul 86?
Rev rul 86 refers to Revenue Ruling 86 issued by the Internal Revenue Service (IRS) which provides guidance on a specific tax matter.
Who is required to file rev rul 86?
Certain taxpayers or entities as determined by the IRS are required to file rev rul 86.
How to fill out rev rul 86?
Rev rul 86 must be filled out according to the instructions provided by the IRS, ensuring all required information is accurately reported.
What is the purpose of rev rul 86?
The purpose of rev rul 86 is to clarify specific tax rules or regulations for taxpayers or entities.
What information must be reported on rev rul 86?
Rev rul 86 may require reporting of specific financial or tax-related information as determined by the IRS.
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