# Rents and Royalties
> **IRS** · Final regulations. · Published 2004-07-08 · Effective 2004-07-08 · 69 FR 41192
## Document
- **Document number:** 04-15543
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 69 FR 41192
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2004/07/08/04-15543/rents-and-royalties)
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