Section 704(c) Installment Obligations and Contributed Contracts; Correction
other · IRS · Rule · Published 2005-08-08 · Effective 2005-03-22 · 70 FR 45530
Document
Document number
05-15533
Federal Register citation
70 FR 45530
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2005-08-08
Effective date
2005-03-22
Treasury docket
TD 9193
Abstract
This document adds the text that was inadvertently omitted from the Code of Federal Regulations. The text was originally published in TD 9193, which was published in the Federal Register on Friday, March 22, 2005 (70 FR 14394). The final regulations relate to the tax treatment of installment obligations and property acquired pursuant to a contract.