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Directory Results for Revenue Ruling 2004-83 - Definitions Relating to Corporate Reorganizations. This ruling provides that if, pursuant to an integrated plan, a parent corporation sells the stock of a subsidiary to another subsidiary and the acquired subsidiary liquidate to Revenue Ruling 2004-84 - Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for August 2004.

Revenue Ruling 2004-83 - Definitions Relating to Corporate Reorganizations. This ruling provides that if, pursuant to an integrated plan, a parent corporation sells the stock of a subsidiary to another subsidiary and the acquired subsidiary liquidate
Revenue Ruling 2004-84 - Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for August 2004.