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Regulatory Information
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2010-09-23
article
Additional Rules for Exchanges of Personal Property Under Section 1031(a)
Proposed Rules
D09002ee1bde8625c
D09002ee1bde86325
United States
Department of the Treasury
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org
United States Government Agency or Subagency
United States
Internal Revenue Service
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org
United States Government Agency or Subagency
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing final and temporary regulations replacing the use of the Standard Industrial Classification (SIC) system with the North American Industry Classification System (NAICS) for determining what properties are of a like class for purposes of section 1031 of the Internal Revenue Code (Code). The text of those temporary regulations also serves as the text of these proposed regulations.
69 FR 50108
https://www.govinfo.gov/app/details/FR-2004-08-13/04-18480
04-18480
fr13au04-19
RIN 1545-BD25
4830-01-P
REG-116265-04
https://www.govinfo.gov/app/details/FR-2004-08-13/04-18480
https://www.govinfo.gov/content/pkg/FR-2004-08-13/html/04-18480.htm
https://www.govinfo.gov/content/pkg/FR-2004-08-13/pdf/04-18480.pdf
Income Taxes
Reporting and Recordkeeping Requirements
2 p.
50108
50109
69 FR 50108
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Regulation Identification Number 1545-BD25
RIN 1545-BD25
Additional Rules for Exchanges of Personal Property Under Section 1031(a); Federal Register Vol. 69, Issue
PRORULE
04-18480
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2004-11-12
REG-116265-04
4830-01-P
04-18480
Notice of proposed rulemaking by cross-reference to temporary regulations.
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing final and temporary regulations replacing the use of the Standard Industrial Classification (SIC) system with the North American Industry Classification System (NAICS) for determining what properties are of a like class for purposes of section 1031 of the Internal Revenue Code (Code). The text of those temporary regulations also serves as the text of these proposed regulations.
Written or electronic comments and requests for a public hearing must be received by November 12, 2004.
Concerning the proposed regulations, J. Peter Baumgarten, 202-622-4920; concerning submissions of comments and/or requests for a public hearing, Guy Traynor, 202-622-7180 (not toll-free numbers).
Income Taxes
Reporting and Recordkeeping Requirements
Income taxes:
Personal property exchanges,
http://www.irs.gov/regs
http://www.regulations.gov
Federal Register
Vol. 69, no. 156
Office of the Federal Register, National Archives and Records Administration
2004-08-13
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224 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
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https://www.govinfo.gov/app/details/FR-2004-08-13
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0042-1219
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https://www.govinfo.gov/app/details/FR-2004-08-13
https://www.govinfo.gov/content/pkg/FR-2004-08-13/pdf/FR-2004-08-13.pdf
https://www.govinfo.gov/content/pkg/FR-2004-08-13/xml/FR-2004-08-13.xml
fdlp
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DGPO
2010-09-23
2023-05-03
FR-2004-08-13
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FR
FR-2004-08-13
69
156