other · IRS · Rule · Published 2004-07-08 · Effective 2004-07-08 · 69 FR 41192
Document
Document number
04-15543
Federal Register citation
69 FR 41192
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2004-07-08
Effective date
2004-07-08
Treasury docket
TD 9135
Abstract
This document contains final regulations relating to the inclusion in gross income of advance rentals. The regulations authorize the Commissioner to provide rules allowing for the inclusion of advance rentals in gross income in a year other than the year of receipt. The regulations will affect taxpayers that receive advance payments for the use of certain items (such as intellectual property and computer software) to be designated by the Commissioner.