Source: https://www.irs.gov/irb/2004-52_IRB
Timestamp: 2019-09-20 18:28:03
Document Index: 110298219

Matched Legal Cases: ['§ 1', 'arts 1', '§1', '§1', '§1', '§1', '§301', '§1', '§301', '§31', '§1', '§1', '§ 553', '§1', 'art 1', '§1', '§1', '§1', '§1', '§301', '§1', '§1', '§31', '§1', '§1', '§1', '§301', '§1', '§1', '§1', 'art 31', '§31', '§31', '§1', '§31', '§301', '§602', '§1', '§ 401', '§ 417', '§ 401', '§ 1', '§ 657', '§ 411', '§ 401', '§ 401', '§ 401', '§ 401', '§ 402', '§ 401', '§ 402', '§ 611', '§ 411', '§ 612', '§ 401', '§ 1', '§ 1', '§ 1', '§ 401', '§ 417', '§ 1', '§ 1', '§ 1397']

Internal Revenue Bulletin: 2004-52
Rev. Rul. 2004-113
Rev. Rul. 2004-113 Rev. Rul. 2004-113
T.D. 9163 T.D. 9163
Rev. Proc. 2004-72 Rev. Proc. 2004-72
Notice 2004-84 Notice 2004-84
Announcement 2004-103 Announcement 2004-103
Notice 2004-83 Notice 2004-83
The following Department Store Inventory Price Indexes for October 2004 were issued by the Bureau of Labor Statistics. The indexes are accepted by the Internal Revenue Service, under § 1.472-1(k) of the Income Tax Regulations and Rev. Proc. 86-46, 1986-2 C.B. 739, for appropriate application to inventories of department stores employing the retail inventory and last-in, first-out inventory methods for tax years ended on, or with reference to, October 31, 2004.
Percent Change from Oct. 2003 to Oct. 2004¹
1. Piece Goods 487.3 491.6 0.9
2. Domestics and Draperies 556.5 539.0 -3.1
3. Women’s and Children’s Shoes 657.4 665.8 1.3
4. Men’s Shoes 844.9 832.1 -1.5
5. Infants’ Wear 609.1 584.3 -4.1
6. Women’s Underwear 520.2 513.0 -1.4
7. Women’s Hosiery 352.3 337.6 -4.2
8. Women’s and Girls’ Accessories 578.0 597.3 3.3
9. Women’s Outerwear and Girls’ Wear 387.8 385.5 -0.6
10. Men’s Clothing 552.3 542.7 -1.7
11. Men’s Furnishings 592.1 578.7 -2.3
12. Boys’ Clothing and Furnishings 441.9 430.6 -2.6
13. Jewelry 883.7 892.6 1.0
14. Notions 786.9 793.7 0.9
15. Toilet Articles and Drugs 984.0 995.6 1.2
16. Furniture and Bedding 618.8 608.5 -1.7
17. Floor Coverings 589.4 581.7 -1.3
18. Housewares 714.3 714.6 0.0
19. Major Appliances 210.2 202.8 -3.5
20. Radio and Television 44.4 41.1 -7.4
21. Recreation and Education2 82.1 79.8 -2.8
22. Home Improvements2 125.3 131.0 4.5
23. Automotive Accessories2 111.8 113.1 1.2
Groups 1-15: Soft Goods 574.9 569.9 -0.9
Groups 16-20: Durable Goods 390.0 382.5 -1.9
Store Total3 507.8 502.4 -1.1
26 CFR Parts 1, 25, 31, 53, 55, 156, 301, and 602
Applicability Date: For dates of applicability, see §§1.6081-3(e), 1.6081-8(g), 1.6081-9(f), and 31.6081(a)-1(d).
On June 11, 2003, the IRS published final and temporary regulations (T.D. 9061, 2003-2 C.B. 5) in the Federal Register (68 FR 34797). A cross-reference notice of proposed rulemaking (REG-107618-02, 2003-2 C.B. 13) was published in the Federal Register (68 FR 34875) on the same day. Subsequently, the IRS published a correction to the final and temporary regulations dated September 18, 2003 (68 FR 54660).
Furthermore, in reviewing the regulations under section 6081, the IRS and the Treasury Department determined that it was appropriate to amend §1.6081-3 to eliminate the requirement for corporations to provide a signature on Form 7004, “Application for Automatic Extension of Time To File Corporation Income Tax Return,” to obtain a six-month automatic extension of time to file a corporation income tax return. Section 1.6081-3, like all other regulations providing for automatic extensions of time to file, does not require the taxpayer to explain why the extension is needed. Section 1.6081-3, however, unlike the other automatic extensions of time to file, does require a signature on the Form 7004. This signature requirement is an impediment to filing the Form 7004 electronically. The IRS and the Treasury Department have determined that there is no need for a signature requirement for the automatic corporation income tax return extension. Thus, to promote consistency and to remove barriers to electronic filing, this Treasury decision removes the signature requirement from §1.6081-3.
In addition to removing the signature requirement, this Treasury decision revises §1.6081-3 to reflect the repeal of section 6152, which allowed corporations to pay tax in installments. A similar revision is made to §301.6651-1, relating to the addition to tax for failure to file return or pay tax. For a corporation that obtains an automatic extension of time to file under §1.6081-3, the existing rules in §301.6651-1(c)(4) provide that there is reasonable cause (and therefore no addition to tax) for failure to pay tax for the period of the extension if the corporation made payments on a schedule consistent with the installment payment schedule in section 6152, paid at least 90% of its tax due on or before the due date for the return, and paid any balance due on or before the extended due date. This Treasury decision removes the requirement that the corporation make payments on a schedule consistent with section 6152.
The final regulations clarify that filers and transmitters are eligible for only one automatic extension of time to file. Filers and transmitters filing Forms W-2 on an expedited basis under §31.6071(a)-1(a)(3)(ii) may receive an automatic extension of time to file Forms W-2 under Rev. Proc. 96-57, 1996-2 C.B. 389. These filers and transmitters are not eligible to obtain the 30-day automatic extension under §1.6081-8(b). If these filers and transmitters need additional time, they may request an extension under the generally applicable procedures for obtaining additional extensions of time to file Form W-2.
It has been determined that this Treasury decision is not a significant regulatory action as defined in Executive Order 12866. Therefore, a regulatory assessment is not required. It also has been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to these regulations and, therefore, notice of the amendments to §§1.6081-3 and 301.6651-1 and public procedure thereon is not required. Because these amendments merely remove a restriction (signature requirement) and otherwise make only nonsubstantive changes to remove references to prior law, a delayed effective date pursuant to 5 U.S.C. § 553(d) is also not required.
In addition, because the regulation does not impose a collection of information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. Pursuant to section 7805(f) of the Internal Revenue Code, the notice of proposed rulemaking preceding this regulation and the amendments to §§1.6081-3 and 301.6651-1 have been submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on their impact on small business.
Paragraph 1. The authority citation for part 1 is amended by removing the entries for §1.6081-8T and §1.6081-9T and adding entries in numerical order to read in part as follows:
(a) In general. The Commissioner is authorized to grant a reasonable extension of time for filing any return, declaration, statement, or other document which relates to any tax imposed by subtitle A of the Code and which is required under the provisions of subtitle A or F of the Code or the regulations thereunder. However, other than in the case of taxpayers who are abroad, such extensions of time shall not be granted for more than 6 months, and the extension of time for filing the return of a DISC (as defined in section 992(a)), as specified in section 6072(b), shall not be granted. Except in the case of an extension of time pursuant to §1.6081-5, an extension of time for filing an income tax return shall not operate to extend the time for the payment of the tax unless specified to the contrary in the extension. For rules relating to extensions of time for paying tax, see §1.6161-1.
(2) The application must be filed on or before the date prescribed for the filing of the return of the corporation (or the consolidated return of the affiliated group of corporations) with the Internal Revenue Service office designated in the application’s instructions.
(c) Termination of automatic extension. The Commissioner may terminate an automatic extension at any time by mailing a notice of termination to the corporation (parent corporation in the case of an affiliated group of corporations filing a consolidated return). The notice shall be mailed at least 10 days prior to the termination date designated in such notice. The notice of termination shall be sufficient for all purposes when mailed to the corporation at the address shown on Form 7004 or to the corporation’s last known address. For further guidance regarding the definition of last known address, see §301.6212-2 of this chapter.
§1.6081-8 Automatic extension of time to file certain information returns.
(a) In general. Except as provided in paragraph (f) of this section, a person required to file an information return (the filer) on Form W-2 series, W-2G, 1042-S, 1098 series, 1099 series, 5498 series, or 8027 will be allowed one automatic 30-day extension of time to file the return after the date prescribed for filing the return if the filer or the person transmitting the return for the filer (the transmitter) files an application in accordance with paragraph (b) of this section.
(1) Be submitted on Form 8809, “Application for Extension of Time To File Information Returns,” or in any other manner as may be prescribed by the Commissioner; and
(2) Be filed with the Internal Revenue Service office designated in the application’s instructions on or before the date prescribed for filing the information return.
(iv) Otherwise satisfy the requirements of §1.6081-1.
(f) Form W-2 filed on expedited basis. This section does not apply to a return on Form W-2 (series) if the procedures authorized in §31.6081(a)-1(a)(2)(ii) of this chapter allow an automatic extension of time to file the return.
§1.6081-8T [Removed]
§1.6081-9 Automatic extension of time to file exempt organization returns.
(a) In general. A corporation required to file a return on Form 990-T will be allowed an automatic six-month extension of time to file the return after the date prescribed for filing if the corporation files an application in accordance with paragraph (b) of this section. In any other case, an exempt organization required to file a return on Form 990 (series, except for Form 990-C), 1041-A, 4720, 5227, 6069, or 8870 will be allowed an automatic three-month extension of time to file the return after the date prescribed for filing if the exempt organization files an application in accordance with paragraph (b) of this section. For guidance on extensions of time for an exempt organization to file Form 990-C, “Farmer’s Cooperative Association Income Tax Return,” or Form 1120-POL, “U.S. Income Tax Return for Certain Political Organizations,” see §1.6081-3.
(2) Be filed with the Internal Revenue Service office designated in the application’s instructions on or before the date prescribed for filing the return;
(c) Termination of automatic extension. The Commissioner may terminate an automatic extension at any time by mailing to the exempt organization a notice of termination. The notice must be mailed at least 10 days prior to the termination date designated in such notice. The notice of termination must be mailed to the address shown on the application for extension or to the exempt organization’s last known address. For further guidance regarding the definition of last known address, see §301.6212-2 of this chapter.
(e) Coordination with §1.6081-1. No extension of time will be granted under §1.6081-1 for filing an exempt organization return listed in paragraph (a) of this section until an automatic extension has been allowed pursuant to this section.
§1.6081-9T [Removed]
Par. 9. The authority citation for part 31 is amended by removing the entry for §31.6081(a)-1T to read in part as follows:
(2) Information returns of employers on Forms W-2 and W-3—(i) In general. The Commissioner may grant an extension of time in which to file the Social Security Administration copy of Forms W-2 and the accompanying transmittal form which constitutes an information return under §31.6051-2(a). For further guidance regarding extensions of time to file the Social Security Administration copy of Forms W-2 and W-3, see §1.6081-8 of this chapter.
§31.6081(a)-1T [Removed]
§301.6651-1 [Amended]
Par. 19. In §602.101, paragraph (b) is amended by removing the entries for §§1.6081-8T and 1.6081-9T from the table.
Approved November 23, 2004.
This notice updates the list of designated private delivery services (“designated PDSs”) set forth in Notice 2002-62, 2002-2 C.B. 574, for purposes of the timely mailing treated as timely filing/paying rule of section 7502 of the Internal Revenue Code, effective January 1, 2005. The Internal Revenue Service (IRS) is removing a PDS from the list of designated PDSs and revising the list of services provided by another PDS.
Section 7502(f) authorizes the Secretary to designate certain PDSs for the timely mailing treated as timely filing/paying rule of section 7502. Rev. Proc. 97-19, 1997-1 C.B. 644, provides the criteria currently applicable for designation of a PDS. Notice 97-26, 1997-1 C.B. 413, provides special rules to determine the date that will be treated as the postmark date for purposes of section 7502. Notice 2002-62, modifying Notice 97-26, provides rules for determining the postmark date for items delivered by FedEx International Priority and FedEx International First. Notice 97-50, 1997-2 C.B. 305, modifying Rev. Proc. 97-19 and Notice 97-26, provide that each year there will be only one application period to apply for designation, which will end on June 30th. Notice 99-41, 1999-2 C.B. 325, provides that the IRS will publish a subsequent notice providing a new list of designated PDSs only if a designated PDS (or service) is added to, or removed from, the current list.
Airborne Express, Inc. (Airborne) is removed from the list due to the acquisition of Airborne by DHL Worldwide Express Inc. The combined entity operates solely under the trade name “DHL Express.” DHL, FedEx, and UPS are not designated with respect to any type of delivery service not identified above.
The list of designated PDSs and services set forth above will remain in effect until further notice. The IRS will publish a subsequent notice setting forth a new list only if a designated PDS (or service) is added to, or removed from, the current list, or if there is a change to the application and/or appeal procedures. Delivery services that wish to be designated in time for an upcoming filing season must continue to submit applications by June 30th of the year preceding that filing season, as required by Rev. Proc. 97-19 (as modified by Notice 97-50). Notice 97-26 (as modified by Notice 2002-62) continues to provide special rules used to determine the date that will be treated as the postmark date for purposes of section 7502.
Notice 2002-62 is modified and, as so modified, is superseded.
The principal author of this notice is John M. Moran of the Office of Associate Chief Counsel, Procedure and Administration (Administrative Provisions and Judicial Practice Division). For further information regarding this notice, contact Mr. Moran at (202) 622-4940 (not a toll-free call).
This notice contains the 2004 Cumulative List of Changes in Plan Qualification Requirements (2004 Cumulative List) described in section 10 of the draft revenue procedure in Announcement 2004-71, 2004-40 I.R.B. 569. The Internal Revenue Service intends to annually publish a Cumulative List to identify statutory, regulatory and guidance changes that must be taken into account in a plan sponsor’s submissions to the Service for opinion, advisory and determination letters whose remedial amendment period is proposed to end on January 31 of the second calendar year following release of the list.
The 2004 Cumulative List is to be used primarily by plan sponsors and practitioners in drafting defined contribution pre-approved plans (that is, defined contribution plans that are master and prototype (M&P) or volume submitter (VS) plans) for their first submission under the proposed remedial amendment cycle. As a consequence, the 2004 Cumulative List only includes statutory changes and guidance that would apply to the types of defined contribution plans that may be used as pre-approved plans. The 2004 Cumulative List only contains statutory changes and guidance that have become effective after December 31, 2001, the date listed in section 7 of the draft revenue procedure attached to Announcement 2004-71. The 2004 Cumulative List informs plan sponsors and practitioners of issues the Service has specifically identified for review in determining whether a pre-approved plan has been properly updated to reflect statutory changes and guidance that have become effective after December 31, 2001, and thus were not previously considered by the Service in issuing opinion and advisory letters. In order to be qualified, a plan must comply with all relevant qualification requirements, not just those on the 2004 Cumulative List. The Service will not review plan language for guidance issued after December 14, 2004, unless it is on the 2004 Cumulative List. Thus, sponsors of pre-approved plans may not rely on opinion or advisory letters with respect to any guidance issued after December 14, 2004, unless that guidance is on the 2004 Cumulative List.
The 2004 Cumulative List in section IV does not extend the deadline by which a plan must be amended to comply with any statutory, regulatory, or guidance changes. However, section V of this notice provides a remedial amendment period under § 401(b) of the Internal Revenue Code (Code) for amendments with respect to retroactive annuity starting dates described in § 417(a)(7)(A) of the Code.
In Announcement 2004-71, the Service published for comment a draft revenue procedure containing the proposed procedures for issuing determination letters on five-year cycles with respect to the qualified status under § 401(a) of the Code for individually designed plans (that is, plans that have not been pre-approved). It is intended that pre-approved plans would generally have a regular, six-year remedial amendment/approval cycle. The announcement also contains a discussion of the Cumulative List.
III. APPLICATION OF 2004 CUMULATIVE LIST
This notice is being issued in conjunction with the opening of the Economic Growth and Tax Relief Reconciliation Act of 2001, Pub. L. 107-16 (EGTRRA) opinion and advisory letter program for defined contribution pre-approved plans. The Service proposes to open the program for defined contribution M&P and VS specimen plans on February 1, 2005. The 12-month submission period for M&P and VS specimen plans is intended to end January 31, 2006.
The 2004 Cumulative List reflects law changes under EGTRRA with technical corrections made by the Job Creation and Worker Assistance Act of 2002 (JCWAA), Pub. L. 104-147, as well as regulations and guidance published by the Service that are effective after December 31, 2001. The Service intends the 2004 Cumulative List to be used primarily by plan sponsors and practitioners in drafting defined contribution pre-approved plans for their first submission under the proposed remedial amendment cycle.
IV. 2004 CUMULATIVE LIST OF CHANGES IN PLAN QUALIFICATION REQUIREMENTS
The following list consists of statutory provisions and associated guidance which reflect changes to plan qualification requirements. Miscellaneous guidance is also provided. There are some items on the list that refer to guidance not yet published; nevertheless, it is expected that such guidance will be published in time to be incorporated into plan documents by pre-approved plan sponsors and practitioners early in 2005. These not-yet published guidance items have been included in the 2004 Cumulative List in order to allow this incorporation in the first submission in the proposed remedial amendment/approval cycle for pre-approved plans rather than having to wait until the next cycle.
The following guidance contains sample or model amendments: Notice 2001-57, 2001-2 C.B. 279 (miscellaneous EGTRRA amendments); Rev. Proc. 2002-29, 2002-1 C.B. 1176 (required minimum distribution amendments); and Rev. Proc. 2003-13, 2003-1 C.B. 317 (required language for deemed IRAs).
401(a)(4): Amendments to § 1.401(a)(4)-8 of the Regulations relating to new comparability plans were published on June 29, 2001 (66 Fed. Reg. 34535).
Sections 1.401(a)(9)-1 through -9 of the Regulations were published on April 17, 2002, and June 15, 2004 (67 Fed. Reg. 18834 and 69 Fed. Reg. 33288).
Section 401(a)(31)(B) was amended by § 657(a) of EGTRRA (as amended by § 411(t) of JCWAA) to provide for the automatic rollover of certain mandatory distributions. The effective date is March 28, 2005. Guidance is expected to be published soon which will include a sample amendment.
Rev. Rul. 2004-12, 2004-7 I.R.B. 478.
Section 636(a) of EGTRRA directed the Secretary of the Treasury to revise the regulations relating to safe harbor hardship distributions of elective deferrals from § 401(k) plans so that the time the employee is prohibited from making elective and employee contributions is reduced from one year to six months.
Guidance regarding the ability to make deferrals with respect to post severance compensation is expected to be issued soon.
Final regulations under § 401(k) and § 401(m) are expected to be published by the end of the 2004 calendar year.
Proposed amendments to § 401(k) regulations which reflect § 402A will be issued soon, and final regulations are expected to be published in mid-2005.
It is expected that plan amendments will be required to reflect the portions of the § 401(k) regulations which reflect § 402A, when they are finalized.
Section 1.408(q)-1 of the Regulations was published on July 22, 2004 (69 Fed. Reg. 43735).
415(c): Section 415(c) of the Code was amended by §§ 611(b) and 632 of EGTRRA (as amended by § 411(p) of JCWAA) to increase the maximum annual additions permitted to the lesser of $40,000 or 100% of compensation.
Guidance regarding post-severance compensation issues is expected to be issued soon.
Rev. Rul. 2004-13, 2004-7 I.R.B. 485.
4975: Section 4975 of the Code was amended by § 612 of EGTRRA to allow plan loans for Subchapter S shareholder-employees.
Rev. Rul. 2004-10, 2004-7 I.R.B. 484, provides guidance with respect to charging administrative expenses to former and current employees.
V. REMEDIAL AMENDMENT PERIOD FOR RETROACTIVE ANNUITY STARTING DATE AMENDMENT
Section 401(b) provides a remedial amendment period during which an amendment to a disqualifying provision may be made retroactively effective, under certain circumstances, to comply with the requirements of § 401(a). Section 1.401(b)-1(b)(1) provides that a disqualifying provision includes an amendment to an existing plan which causes the plan to fail to satisfy the requirements of the Code applicable to the qualification of the plan as of the date the plan or amendment is first made effective.
As provided in § 1.401(b)-1(d), the remedial amendment period for a disqualifying provision described in § 1.401(b)-1(b)(1) begins, in the case of an amendment to an existing plan, on the date the plan amendment is adopted or put into effect (whichever is earlier). Generally, the remedial amendment period for a disqualifying provision described in § 1.401(b)-1(b)(1) ends with the due date (including extensions) for filing the income tax return for the employer’s tax year that includes, in the case of an amendment to an existing plan, the date the plan amendment is adopted or put into effect (whichever is later). Section 1.401(b)-1(f) grants the Commissioner the discretion to extend the remedial amendment period.
Section 1.401(b)-1(b)(3) provides that the Commissioner may also designate as a disqualifying provision under § 401(b) a plan provision that either (1) results in the failure of the plan to satisfy the qualification requirements of the Code by reason of a change in those requirements, or (2) is integral to a qualification requirement that has been changed.
Section 1.401(b)-1(c) provides that a disqualifying provision includes the absence from a plan of a provision required by, or, if applicable, integral to the applicable change to the qualification requirements of the Code, if the plan was in effect on the date the change became effective with respect to the plan.
Pursuant to § 417(a)(7)(A), § 1.417(e)-1 of the Regulations provide that the qualified joint and survivor annuity (QJSA) explanation may be furnished on or after the annuity starting date under certain circumstances (that is, retroactive annuity starting date). The retroactive annuity starting date may be used only if the plan provides for such provision and the participant affirmatively elects to use the retroactive annuity starting date. The effective date is plan years beginning on or after January 1, 2004.
Designation of Disqualifying Provision
Plan provisions relating to a retroactive annuity starting date are hereby designated as disqualifying provisions under § 1.401(b)-1(b)(3). This will allow plan sponsors to adopt retroactive annuity starting date amendments in the 2005 plan year.
Pursuant to § 1397E(e)(2) of the Internal Revenue Code, this revenue procedure sets forth the maximum face amount of Qualified Zone Academy Bonds (“Bond” or “Bonds”) that may be issued for each State for the calendar year 2005. For this purpose, “State” includes the District of Columbia and the possessions of the United States.
.04 Rev. Proc. 98-9, 1998-1 C.B. 341; Rev. Proc. 98-57, 1998-2 C.B. 682; Rev. Proc. 2000-10, 2000-1 C.B. 287; Rev. Proc. 2001-14, 2001-1 C.B. 343; Rev. Proc. 2002-25, 2002-1 C.B. 800; Rev. Proc. 2002-72, 2002-2 C.B. 931, and Rev. Proc. 2004-61, 2004-43 I.R.B. 707, allocated among the States the national limitation for 1998, 1999, 2000, 2001, 2002, 2003, and 2004, respectively.
SECTION 3. NATIONAL QUALIFIED ZONE ACADEMY BOND LIMITATION FOR 2005
The 2005 national limitation for Bonds is $400 million. This amount is allocated among the States as follows:
MAXIMUM FACE AMOUNT OF BONDS THAT MAY BE ISSUED PURSUANT TO THE CALENDAR YEAR 2005 LIMITATION (thousands of dollars)
Alabama 7,004
Arizona 7,913
Arkansas 5,008
California 48,956
Colorado 4,606
Connecticut 2,937
Delaware 634
District of Columbia 972
Florida 22,693
Georgia 10,713
Hawaii 1,236
Idaho 1,458
Illinois 16,819
Indiana 6,444
Iowa 2,747
Kansas 3,043
Kentucky 6,223
Louisiana 7,923
Maryland 4,986
Massachusetts 6,888
Michigan 11,885
Minnesota 3,972
Mississippi 4,817
Missouri 6,360
Montana 1,468
Nevada 2,578
New Hampshire 771
New Jersey 7,828
New Mexico 3,571
New York 28,598
North Carolina 13,618
North Dakota 644
Ohio 12,952
Oklahoma 4,648
Oregon 4,712
Rhode Island 1,278
South Carolina 5,451
South Dakota 1,004
Tennessee 8,758
Texas 39,142
Vermont 549
Virginia 7,818
Washington 8,092
West Virginia 3,275
Wisconsin 5,578
Wyoming 507
Guam 403
Northern Marianas 381
Puerto Rico 19,627
This revenue procedure is effective as of December 10, 2004, and applies to Bonds issued on or after January 1, 2005.
Bulletins2004-27 through 2004-52
2004-98 2004-50 I.R.B. 2004-50 983
2004-99 2004-50 I.R.B. 2004-50 983
2004-100 2004-51 I.R.B. 2004-51 1023
2004-101 2004-51 I.R.B. 2004-51 1023
2004-102 2004-51 I.R.B. 2004-51 1023
2004-103 2004-52 I.R.B. 2004-52
2004-80 2004-50 I.R.B. 2004-50 963
2004-81 2004-51 I.R.B. 2004-51 996
2004-82 2004-51 I.R.B. 2004-51 998
2004-83 2004-52 I.R.B. 2004-52
2004-84 2004-52 I.R.B. 2004-52
145535-02 2004-51 I.R.B. 2004-51 1002
149519-03 2004-51 I.R.B. 2004-51 1009
2004-65 2004-50 I.R.B. 2004-50 965
2004-66 2004-50 I.R.B. 2004-50 966
2004-67 2004-50 I.R.B. 2004-50 967
2004-68 2004-50 I.R.B. 2004-50 969
2004-71 2004-50 I.R.B. 2004-50 970
2004-72 2004-52 I.R.B. 2004-52
2004-73 2004-51 I.R.B. 2004-51 999
2004-109 2004-50 I.R.B. 2004-50 958
2004-110 2004-50 I.R.B. 2004-50 960
2004-111 2004-51 I.R.B. 2004-51 989
2004-112 2004-51 I.R.B. 2004-51 985
2004-113 2004-52 I.R.B. 2004-52
9162 2004-51 I.R.B. 2004-51 987
9163 2004-52 I.R.B. 2004-52
2004-98 Corrected highlight by Ann. 2004-102 2004-51 I.R.B. 2004-51 1023
2002-62 Modified and superseded by Notice 2004-83 2004-52 I.R.B. 2004-52
REG-128767-04 Corrected by Ann. 2004-99 2004-50 I.R.B. 2004-50 983
2003-24 Modified and superseded by Rev. Proc. 2004-66 2004-50 I.R.B. 2004-50 966
2003-25 Modified and superseded by Rev. Proc. 2004-67 2004-50 I.R.B. 2004-50 967
55-520 Modified and superseded by Rev. Rul. 2004-110 2004-50 I.R.B. 2004-50 960
58-145 Revoked by Rev. Rul. 2004-109 2004-50 I.R.B. 2004-50 958
58-301 Modified and superseded by Rev. Rul. 2004-110 2004-50 I.R.B. 2004-50 960
69-424 Obsoleted by Rev. Rul. 2004-109 2004-50 I.R.B. 2004-50 958
71-532 Obsoleted by Rev. Rul. 2004-109 2004-50 I.R.B. 2004-50 958
74-108 Revoked by Rev. Rul. 2004-109 2004-50 I.R.B. 2004-50 958
74-252 Modified by Rev. Rul. 2004-110 2004-50 I.R.B. 2004-50 960
75-44 Modified by Rev. Rul. 2004-110 2004-50 I.R.B. 2004-50 960
9061 Removed by T.D. 9163 2004-52 I.R.B. 2004-52