# Transfers To Provide for Satisfaction of Contested Liabilities
> **IRS** · Final regulations. · Published 2004-07-20 · Effective 2004-07-20 · 69 FR 43302
## Document
- **Document number:** 04-16373
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 69 FR 43302
- **CFR reference:** 26 CFR 1
- **Publication date:** 2004-07-20
- **Effective date:** 2004-07-20
- **Treasury docket:** TD 9140
## Abstract

This document contains final regulations relating to transfers of money or other property to provide for the satisfaction of contested liabilities. The regulations affect taxpayers that are contesting an asserted liability and that transfer their own stock or indebtedness, the stock or indebtedness of a related party, or a promise to provide services or property in the future, to provide for the satisfaction of the liability prior to the resolution of the contest. The regulations also affect taxpayers that transfer money or other property to a trust, an escrow account, or a court to provide for the satisfaction of a liability for which payment is economic performance.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2004/07/20/04-16373/transfers-to-provide-for-satisfaction-of-contested-liabilities)
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