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  • Announcement 2004-27 - Deletions From Cumulative List Of Organizations Contributions To Which Are

Get Announcement 2004-27 - Deletions From Cumulative List Of Organizations Contributions To Which Are

Loomington, IN Sunrise Ballet Theatre, Anaheim, CA Swann Gallery Educational Corporation, Detroit, MI Taft Homes Resident Council, Peoria, IL Tailored Living Concepts, Stanton, MI Talking Bible Project, Escondido, CA TDM, Inc., Indianapolis, IN Tee and Company Community Choir of Joliet, Inc., Joliet, IL Thunder Bay Soccer Association, Alpena, MI Todd Ministries International, Costa Mesa, CA Tongan Charity Community of Orange Los Angeles & San Bernardino Cntys, Claremont, CA Total Living Concepts.

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This ruling holds that an employer has reduced retiree health coverage, within the meaning of section 420(c)(2)(E) of the Code, if an individual who has coverage for retiree health benefits (“covered individual”) accepts an offer from the employer to waive the coverage in exchange for enhanced pension benefits.

All cash and non-cash tips an received by an employee are income and are subject to Federal income taxes. All cash tips received by an employee in any calendar month are subject to social security and Medicare taxes and must be reported to the employer.

Revoke Revenue Ruling 2004-64: Revenue Ruling 2004-64 holds that gift tax would not apply to a grantor's payment of income tax attributable to trust income, which effectively allows grantors to make additional, tax-free gifts to the trust beneficiaries.

A partnership that converts to a corporation under state law that does not require an actual transfer of assets or interests is treated in the same manner as a partnership that makes an election to be treated as a corporation under Reg. 301.7701-3(c)(1)(i).

Rul. 2004-86, 2004-2 C.B. 191, holds that a Delaware statutory trust (Trust) formed to hold real property subject to a lease under the trust agreement described in the ruling is an arrangement that is classified as a trust for Federal tax purposes under § 301.7701-4(c).

A revenue ruling is an official interpretation by the IRS of the Internal Revenue Code, related statutes, tax treaties and regulations. It is the conclusion of the IRS on how the law is applied to a specific set of facts.

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232
Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232