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Directory Results for Revenue Ruling 2004-87 - Bankruptcy; Golden Parachute Payments. This ruling provides rules for the application of section 280G of the Code, concerning golden parachute payments, in the context of a bankruptcy. Specifically, this ruling to Revenue Ruling 2004-89 - Low-income Housing Credit; Satisfactory Bond; "bond factor" Amounts for the Period July through September 2004. This ruling announces the monthly bond factor amounts to be used by taxpayers who dispose of