Internal Revenue Bulletin: 2004-46

November 15, 2004

Highlights of This Issue

These synopses are intended only as aids to the reader in identifying the subject matter covered. They may not be relied upon as authoritative interpretations.

EMPLOYEE PLANS

Rev. Rul. 2004-104 Rev. Rul. 2004-104

2005 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2005 are provided for use in determining contributions to defined benefit plans and permitted disparity.

Notice 2004-72 Notice 2004-72

2005 section 415 cost-of-living adjustments; retirement plans, etc. This notice sets forth certain cost-of-living adjustments effective January 1, 2005, applicable to the dollar limits on benefits under qualified defined benefit pension plans and to other provisions affecting (1) certain plans of deferred compensation and (2) “control employees.”

EXEMPT ORGANIZATIONS

Announcement 2004-94 Announcement 2004-94

A list is provided of organizations now classified as private foundations.

EMPLOYMENT TAX

Notice 2004-73 Notice 2004-73

2005 social security contribution and benefit base; domestic employee coverage threshold. The Commissioner of the Social Security Administration has announced (1) the OASDI contribution and benefit base for remuneration paid in 2005 and self-employment income earned in taxable years beginning in 2005, and (2) the domestic employee coverage threshold amount for 2005.

ADMINISTRATIVE

Announcement 2004-86 Announcement 2004-86

This document contains corrections to temporary regulations (T.D. 9141, 2004-35 I.R.B. 359) under section 904(d) of the Code relating to foreign tax credit limitation and to the exclusion of certain export financing interest from foreign personal holding company income.

Preface

The IRS Mission

Provide America’s taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all.

Introduction

The Internal Revenue Bulletin is the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest. It is published weekly and may be obtained from the Superintendent of Documents on a subscription basis. Bulletin contents are compiled semiannually into Cumulative Bulletins, which are sold on a single-copy basis.

It is the policy of the Service to publish in the Bulletin all substantive rulings necessary to promote a uniform application of the tax laws, including all rulings that supersede, revoke, modify, or amend any of those previously published in the Bulletin. All published rulings apply retroactively unless otherwise indicated. Procedures relating solely to matters of internal management are not published; however, statements of internal practices and procedures that affect the rights and duties of taxpayers are published.

Revenue rulings represent the conclusions of the Service on the application of the law to the pivotal facts stated in the revenue ruling. In those based on positions taken in rulings to taxpayers or technical advice to Service field offices, identifying details and information of a confidential nature are deleted to prevent unwarranted invasions of privacy and to comply with statutory requirements.

Rulings and procedures reported in the Bulletin do not have the force and effect of Treasury Department Regulations, but they may be used as precedents. Unpublished rulings will not be relied on, used, or cited as precedents by Service personnel in the disposition of other cases. In applying published rulings and procedures, the effect of subsequent legislation, regulations, court decisions, rulings, and procedures must be considered, and Service personnel and others concerned are cautioned against reaching the same conclusions in other cases unless the facts and circumstances are substantially the same.

The Bulletin is divided into four parts as follows:

Part I.—1986 Code. This part includes rulings and decisions based on provisions of the Internal Revenue Code of 1986.

Part II.—Treaties and Tax Legislation. This part is divided into two subparts as follows: Subpart A, Tax Conventions and Other Related Items, and Subpart B, Legislation and Related Committee Reports.

Part III.—Administrative, Procedural, and Miscellaneous. To the extent practicable, pertinent cross references to these subjects are contained in the other Parts and Subparts. Also included in this part are Bank Secrecy Act Administrative Rulings. Bank Secrecy Act Administrative Rulings are issued by the Department of the Treasury’s Office of the Assistant Secretary (Enforcement).

Part IV.—Items of General Interest. This part includes notices of proposed rulemakings, disbarment and suspension lists, and announcements.

The last Bulletin for each month includes a cumulative index for the matters published during the preceding months. These monthly indexes are cumulated on a semiannual basis, and are published in the last Bulletin of each semiannual period.

Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Rev. Rul. 2004-104

2005 covered compensation tables; permitted disparity. The covered compensation tables under section 401 of the Code for the year 2005 are provided for use in determining contributions to defined benefit plans and permitted disparity.

This revenue ruling provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code (the “Code”) and the Income Tax Regulations, thereunder, for the 2005 plan year.

Section 401(l)(5)(E)(i) defines covered compensation with respect to an employee, as the average of the contribution and benefit bases in effect under section 230 of the Social Security Act (the “Act”) for each year in the 35-year period ending with the year in which the employee attains social security retirement age.

Section 401(l)(5)(E)(ii) of the Code states that the determination for any year preceding the year in which the employee attains social security retirement age shall be made by assuming that there is no increase in covered compensation after the determination year and before the employee attains social security retirement age.

Section 1.401(l)-1(c)(34) of the Income Tax Regulations defines the taxable wage base as the contribution and benefit base under section 230 of the Act.

Section 1.401(l)-1(c)(7)(i) defines covered compensation for an employee as the average (without indexing) of the taxable wage bases in effect for each calendar year during the 35-year period ending with the last day of the calendar year in which the employee attains (or will attain) social security retirement age. A 35-year period is used for all individuals regardless of the year of birth of the individual. In determining an employee’s covered compensation for a plan year, the taxable wage base for all calendar years beginning after the first day of the plan year is assumed to be the same as the taxable wage base in effect as of the beginning of the plan year. An employee’s covered compensation for a plan year beginning after the 35-year period applicable under § 1.401(l)-1(c)(7)(i) is the employee’s covered compensation for a plan year during which the 35-year period ends. An employee’s covered compensation for a plan year beginning before the 35-year period applicable under § 1.401(l)-1(c)(7)(i) is the taxable wage base in effect as of the beginning of the plan year.

Section 1.401(l)-1(c)(7)(ii) provides that, for purposes of determining the amount of an employee’s covered compensation under § 1.401(l)-1(c)(7)(i), a plan may use tables, provided by the Commissioner, that are developed by rounding the actual amounts of covered compensation for different years of birth.

For purposes of determining covered compensation for the 2005 year, the taxable wage base is $90,000.

The following tables provide covered compensation for 2005:

2005 COVERED COMPENSATION TABLE
CALENDAR YEAR OF BIRTH CALENDAR YEAR OF SOCIAL SECURITY RETIREMENT AGE 2005 COVERED COMPENSATION
1907 1972 $4,488
1908 1973 4,704
1909 1974 5,004
1910 1975 5,316
1911 1976 5,664
1912 1977 6,060
1913 1978 6,480
1914 1979 7,044
1915 1980 7,692
1916 1981 8,460
1917 1982 9,300
1918 1983 10,236
1919 1984 11,232
1920 1985 12,276
1921 1986 13,368
1922 1987 14,520
1923 1988 15,708
1924 1989 16,968
1925 1990 18,312
1926 1991 19,728
1927 1992 21,192
1928 1993 22,716
1929 1994 24,312
1930 1995 25,920
1931 1996 27,576
1932 1997 29,304
1933 1998 31,128
1934 1999 33,060
1935 2000 35,100
1936 2001 37,212
1937 2002 39,444
1938 2004 43,992
1939 2005 46,344
1940 2006 48,696
1941 2007 51,012
1942 2008 53,268
1943 2009 55,464
1944 2010 57,636
1945 2011 59,772
1946 2012 61,872
1947 2013 63,936
1948 2014 65,856
1949 2015 67,680
1950 2016 69,408
1951 2017 71,052
1952 2018 72,600
1953 2019 74,100
1954 2020 75,540
1955 2022 78,228
1956 2023 79,512
1957 2024 80,712
1958 2025 81,816
1959 2026 82,860
1960 2027 83,844
1961 2028 84,780
1962 2029 85,620
1963 2030 86,436
1964 2031 87,216
1965 2032 87,924
1966 2033 88,536
1967 2034 89,040
1968 2035 89,424
1969 2036 89,700
1970 2037 89,844
1971 2038 89,940
1972 and later 2039 90,000
2005 Rounded Covered Compensation Table
Year of Birth Covered Compensation
1937 39,000
1938 - 1939 45,000
1940 48,000
1941 51,000
1942 - 1943 54,000
1944 57,000
1945 60,000
1946-1947 63,000
1948 66,000
1949-1950 69,000
1951-1952 72,000
1953-1954 75,000
1955 78,000
1956-1958 81,000
1959-1961 84,000
1962 - 1965 87,000
1966 and later 90,000

Drafting Information

The principal author of this revenue ruling is Lawrence Isaacs of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding this revenue ruling, please contact the Employee Plans taxpayer assistance telephone service at 1-877-829-5500, between the hours of 8:00 a.m. and 6:30 p.m. Eastern time, Monday through Friday (a toll-free number). Mr. Isaacs’s number is (202) 283-9710 (not a toll-free number).

Part III. Administrative, Procedural, and Miscellaneous

Notice 2004-72

2005 Limitations Adjusted As Provided in Section 415(d), etc.[1]

Section 415 of the Internal Revenue Code (the Code) provides for dollar limitations on benefits and contributions under qualified retirement plans. Section 415 also requires that the Commissioner annually adjust these limits for cost-of-living increases. Other limitations applicable to deferred compensation plans are also affected by these adjustments. Many of the limitations will change for 2005. For most of the limitations, the increase in the cost-of-living index met the statutory thresholds that trigger their adjustment. Furthermore, several of these limitations, set by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA), are scheduled to increase at the beginning of 2005. For example, under EGTRRA, the limitation under § 402(g)(1) of the Code on the exclusion for elective deferrals described in § 402(g)(3) is increased from $13,000 to $14,000. This limitation affects elective deferrals to § 401(k) plans and to the Federal Government’s Thrift Savings Plan, among other plans.

Cost-of-Living limits for 2005

Effective January 1, 2005, the limitation on the annual benefit under a defined benefit plan under § 415(b)(1)(A) is increased from $165,000 to $170,000. For participants who separated from service before January 1, 2005, the limitation for defined benefit plans under § 415(b)(1)(B) is computed by multiplying the participant’s compensation limitation, as adjusted through 2004, by 1.0273.

The limitation for defined contribution plans under § 415(c)(1)(A) is increased from $41,000 to $42,000.

The Code provides that various other dollar amounts are to be adjusted at the same time and in the same manner as the dollar limitation of § 415(b)(1)(A). These dollar amounts and the adjusted amounts are as follows:

The annual compensation limit under §§ 401(a)(17), 404(l), 408(k)(3)(C), and 408(k)(6)(D)(ii) is increased from $205,000 to $210,000.

The dollar limitation under § 416(i) (1)(A)(i) concerning the definition of key employee in a top-heavy plan is increased from $130,000 to $135,000.

The dollar amount under § 409(o) (1)(C)(ii) for determining the maximum account balance in an employee stock ownership plan subject to a 5-year distribution period is increased from $830,000 to $850,000, while the dollar amount used to determine the lengthening of the 5-year distribution period is increased from $165,000 to $170,000.

The limitation used in the definition of highly compensated employee under § 414(q)(1)(B) is increased from $90,000 to $95,000.

The annual compensation limitation under § 401(a)(17) for eligible participants in certain governmental plans that, under the plan as in effect on July 1, 1993, allowed cost-of-living adjustments to the compensation limitation under the plan under § 401(a)(17) to be taken into account, is increased from $305,000 to $315,000.

The compensation amount under § 408(k)(2)(C) regarding simplified employee pensions (SEPs) remains unchanged at $450.

The compensation amounts under § 1.61-21(f)(5)(i) of the Income Tax Regulations concerning the definition of “control employee” for fringe benefit valuation purposes is increased from $80,000 to $85,000. The compensation amount under § 1.61-21(f)(5)(iii) is increased from $165,000 to $170,000.

Limitations specified by statute

The Code, as amended by EGTRRA, specifies the applicable dollar amount for a particular year for certain limitations. These applicable dollar amounts are as follows:

The limitation under § 402(g)(1) on the exclusion for elective deferrals described in § 402(g)(3) is increased from $13,000 to $14,000.

The limitation under § 408(p)(2)(E) regarding SIMPLE retirement accounts is increased from $9,000 to $10,000.

The limitation on deferrals under § 457(e)(15) concerning deferred compensation plans of state and local governments and tax-exempt organizations is increased from $13,000 to $14,000.

The dollar limitation under § 414(v) (2)(B)(i) for catch-up contributions to an applicable employer plan other than a plan described in § 401(k)(11) or 408(p) for individuals aged 50 or over is increased from $3,000 to $4,000. The dollar limitation under § 414(v)(2)(B)(ii) for catch-up contributions to an applicable employer plan described in § 401(k)(11) or 408(p) for individuals aged 50 or over is increased from $1,500 to $2,000.

Administrators of defined benefit or defined contribution plans that have received favorable determination letters should not request new determination letters solely because of yearly amendments to adjust maximum limitations in the plans.

Drafting Information

The principal author of this notice is John Heil of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding the data in this notice, please contact the Employee Plans’ taxpayer assistance telephone service at 1-877-829-5500 (a toll-free call) between the hours of 8 a.m. and 6:30 p.m. Eastern time Monday through Friday. For information regarding the methodology used in arriving at the data in this notice, please contact Mr. Heil at 1-202-283-9888 (not a toll-free call).


[1] Based on News Release IR-2004-127 dated October 20, 2004.

Notice 2004-73

Social Security Contribution and Benefit Base for 2005

Under authority contained in the Social Security Act (“the Act”), the Commissioner, Social Security Administration, has determined and announced (69 F.R. 62497, dated October 26, 2004) that the contribution and benefit base for remuneration paid in 2005, and self-employment income earned in taxable years beginning in 2005 is $90,000.

“Old-Law” Contribution and Benefit Base

General

The “old-law” contribution and benefit base for 2005 is $66,900. This is the base that would have been effective under the Act without the enactment of the 1977 amendments. We compute the base under section 230(b) of the Act as it read prior to the 1977 amendments.

The “old-law” contribution and benefit base is used by:

(a) The Railroad Retirement program to determine certain tax liabilities and tier II benefits payable under that program to supplement the tier I payments which correspond to basic Social Security benefits,

(b) The Pension Benefit Guaranty Corporation to determine the maximum amount of pension guaranteed under the Employee Retirement Income Security Act (as stated in section 230(d) of the Social Security Act),

(c) Social Security to determine a year of coverage in computing the special minimum benefit, as described earlier, and

(d) Social Security to determine a year of coverage (acquired whenever earnings equal or exceed 25 percent of the “old-law” base for this purpose only) in computing benefits for persons who are also eligible to receive pensions based on employment not covered under section 210 of the Act.

Domestic Employee Coverage Threshold

General

The minimum amount a domestic worker must earn so that such earnings are covered under Social Security or Medicare is the domestic employee coverage threshold. For 2005, this threshold is $1,400. Section 3121(x) of the Internal Revenue Code provides the formula for increasing the threshold.

Computation

Under the formula, the domestic employee coverage threshold amount for 2005 shall be equal to the 1995 amount of $1,000 multiplied by the ratio of the national average wage index for 2003 to that for 1993. If the resulting amount is not a multiple of $100, it shall be rounded to the next lower multiple of $100.

Domestic Employee Coverage Threshold Amount

Multiplying the 1995 domestic employee coverage threshold amount ($1,000) by the ratio of the national average wage index for 2003 ($34,064.95) to that for 1993 ($23,132.67) produces the amount of $1,472.59. We then round this amount to $1,400. Accordingly, the domestic employee coverage threshold amount is $1,400 for 2005.

Note

(Filed by the Office of the Federal Register on October 25, 2004, 8:45 a.m., and published in the issue of the Federal Register for October 26, 2004, 69 F.R. 62497)

Part IV. Items of General Interest

Announcement 2004-86

Application of Section 904 to Income Subject to Separate Limitations; Correction

AGENCY:

Internal Revenue Service (IRS), Treasury.

ACTION:

Correcting amendment.

SUMMARY:

This document contains corrections to final regulations that were published in the Federal Register on July 20, 2004 (T.D. 9141, 2004-35 I.R.B. 359 [69 FR 43304]). This regulation relates to the section 904(d) foreign tax credit limitation and to the exclusion of certain export financing interest from foreign personal holding company income.

DATES:

These corrections are effective July 20, 2004.

FOR FURTHER INFORMATION CONTACT:

Bethany A. Ingwalson at (202) 622-3850 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

The final regulations that are the subject of these corrections are under section 904(d) of the Internal Revenue Code.

Need for Correction

As published, T.D. 9141 contains errors that may prove to be misleading and are in need of clarification.

* * * * *

Correction of Publication

Accordingly, 26 CFR Part 1 is corrected by making the following correcting amendment:

PART 1—INCOME TAXES

Paragraph 1. The authority citation for part 1 continues to read in part as follows:

Authority: 26 USC 7805 * * *

§1.904(b)-1 [Corrected]

Par. 2. Section 1.904(b)-1(g) Example 3 (v), the introductory text is amended by removing the language “$424.87/$2571.42, computed as follows:” and adding the language “$412/$2571.42, computed as follows:” in its place.

Par. 3. Section 1.904(b)-1(g) Example 4 (iii), the second sentence is amended by removing the language “paragraph (c)(1) of this section. Under Step 1, the U.S. long-term capital loss adjustment amount is $50 ($80-$30). Under Step 2, the” and adding the language “paragraph (c)(1) of this section. Under Step 1, the U.S. long-term capital loss adjustment amount is $50 ($80-$30). Under Step 2, the” in its place.

Par. 4. Section 1.904-(b)-1(g) Example 5 (iii), the second sentence is amended by removing the language “Under Step 1, the U.S. long-term capital loss adjustment amount is $50 ($150-$100).” and adding the language “Under Step 1, the U.S. long-term capital loss adjustment amount is $50 ($150-$100).” in its place.

§ 1.904(b)-2 [Corrected]

Par. 5. Section 1.904(b)-2, paragraph (c), the second sentence is amended by removing the language “apply §1.904(b)-1(i) and this” and adding the language “apply §1.904(b)-1 and this” in its place.

Cynthia Grigsby,
Acting Chief, Regulations and Publications Branch,
Legal Processing Division,
Associate Chief Counsel
(Procedure and Administration).

Note

(Filed by the Office of the Federal Register on October 20, 2004, 8:45 a.m., and published in the issue of the Federal Register for October 21, 2004, 69 F.R. 61761)

Announcement 2004-94

Foundations Status of Certain Organizations

The following organizations have failed to establish or have been unable to maintain their status as public charities or as operating foundations. Accordingly, grantors and contributors may not, after this date, rely on previous rulings or designations in the Cumulative List of Organizations (Publication 78), or on the presumption arising from the filing of notices under section 508(b) of the Code. This listing does not indicate that the organizations have lost their status as organizations described in section 501(c)(3), eligible to receive deductible contributions.

Former Public Charities. The following organizations (which have been treated as organizations that are not private foundations described in section 509(a) of the Code) are now classified as private foundations:

Org. Name City State
20th Century Legends Museum, Inc., Indianapolis IN
Abundant Life Community Services, Inc., Brooklyn NY
Age of Awareness, Inc., Bowie MD
Alice-in-Wonderland Volunteer Service, Inc., Las Cruces NM
Alpha Omega Family Ministries, Inc., Irvine CA
Alumni Association of Hunter College of the City University of New York, New York NY
American Academy of Distance Learning & Training, Inc., Valley City ND
American Foundation for Disabilities Service, Inc., Massapequa Park NY
American Friends of Shefa Chaim Vrachamim, Brooklyn NY
American Friends of the Pushkin Museum, Inc., New York NY
Amkar Competition Team, Inc., San Antonio TX
Argentine Professionals Association, Santa Fe Springs CA
Association of Disabled Veteran Business Enterprise Networks, Sacramento CA
Ayl-Rams, Aurora CO
Bachman Lake Foundation, Dallas TX
Barcare, Inc., Douglasville GA
Barrow Curling & Hockey Association, Barrow AK
Better Beginnings Corp., Pittsburgh PA
Beyond the Wilderness, Inc., Tecumseh OK
Brain Friendly Learning Corporation, Flint MI
Bright Dreams International, Austin TX
Broomfield Youth Football Association, Broomfield CO
Center for Cultural Awareness in Global Business, Inc., New York NY
Center for Family Enrichment, Tampa FL
Chestertown Arts League, Inc., Chestertown MD
Child Development Foundation, Herndon VA
Children's Church Hospital, Inc., Orlando FL
Childrens International Experiential Learning Organization, Incorporated, West Palm Beach FL
Circulo De La Vida Corporation, Miami FL
Coachella Valley High School Band Boosters, Thermal CA
Coon Rapids-Bayard Educational Corporation, Coon Rapids IA
Cotulla Housing Assistance, Cotulla TX
Davis & Dingle Health Institute, Cola SC
D.A.V.K.A.T. National Ministries, Inc., Paducah KY
Delaware River Steamboat Floating Classroom, Inc., Princeton NJ
Demon Busters Strategic Swat Team, Palmdale CA
Dorough Lupus Foundation, Palm Bay FL
Ebeneezer Childrens Estate, Inc., Brooksville FL
Economic Development Institute, San Diego CA
Education Advancement Pre-School Day Care & Tutoring Center, Shreveport LA
Education Foundation, Inc., Montgomery AL
EF Low Income Housing Incorporate, Los Angeles CA
EGBA Association of Florida, Inc., North Miami Beach FL
Eleanor Richards Johnson Foundation, Inc., Lake Worth FL
End Time Ministries, Inc., Miami FL
Ethiopian Community of South Florida, Inc., Miami FL
Evin Thayer Scholarship Fund, Houston TX
Expanded Horizons, Inc., Brackettville TX
Faith Works Academy, Hurst TX
Families & Friends of Murder Victims, Fairfield CA
Family Life Foundation, Englewood CO
FASA, Inc., Laredo TX
Fatima Journey Foundation, Beverly Hills CA
Feline Rescue League, Inc., Islamorada FL
First Responder Institute, Inc., Burtonsville MD
First Step to Freedom, Inc., Rosedale NY
Florida Farmworkers Housing Coalition, Inc., Ft. Lauderdale FL
Florida Reef Foundation, Inc., Palm Beach FL
Freemans Outreach Center, Inc., Memphis TN
Friends of Honduras, Portland OR
Friends of Public Art, Inc., Miami FL
Friends of the Chapel in the Park, Inc., Huntsville AL
Friends of the Library of Pompano Beach, Pompano Beach FL
Friends of the Ripon Seniors Center, Ripon CA
Fundacions Cultural Hispanoamericana, Inc., Miami Beach FL
Future Leaders of Elmore Co., Inc., Wetumpka AL
Future Visions Youth Development, Inc., Boynton Beach FL
General European Ministries, Inc., Hattiesburg MS
Gentle Resettlement-Independent Living for the Elderly, Gautier MS
Glendora Economic and Community Development, Inc., Glendora MS
Good Grief Ministries, Inc., Rancho Cordova CA
Good Samaritans of San Diego, Ramona CA
Gospel Travelers Ministry, Inc., Indianapolis IN
Grand Oak Wildlife Preservation Park, Inc., Mobile AL
Grand Village of the Kickapoo Park Foundation, Leroy IL
Grandparents Empowerment Media, Susanville CA
Great Family Tree, Incorporated, Selma AL
Great Western Development Corporation, Inc., Birmingham AL
Greater Hope Life Center, Inc., New York NY
Greater New Zion Hope Outreach Ministries, Pompano Beach FL
Haitian Outreach Partnership for Empowerment, Inc., Lauderhill FL
Happy Angels, Inc., Miami FL
Harvest Community Development, Inc., Ft. Lauderdale FL
Haven West, Inc., Edmond OK
Healing Channel, Venice CA
Health Care Assistance Foundation, Inc., Boston MA
Health Flight, Inc., Boca Raton FL
Helping Hand Foundation, Boxborough MA
Hemingway Community Development Corp., District Heights MD
Higher Power Ministries, Inc., Miami Lakes FL
Hijrah House, Oakland CA
Hillview Foundation, Birmingham AL
Horticultural Exchange International, Inc., Saint Paul MN
House of Outreach, Inc., Woodbine GA
Huguenot Society of Great Britain and Ireland, London United Kingdom
I Am Just Me, Inc., Richmond CA
Ikhtius International, Inc., Sacramento CA
Impacto De Vida, Inc., Philadelphia PA
Incentive Ranch, Inc., Houston TX
Incentive Ranch, Inc., Katy TX
Independent Living for Senior Citizens, Inc., St. Thomas VI
Indian River Institute, Ft. Pierce FL
Indiana National Football League Players Association Foundation, Inc., Bloomington IN
Indiantown Education Coalition, Inc., Indiantown FL
Institute for Applied Research, Atlanta GA
Institute for Democracy in Cuba, Inc., Miami FL
International Glaucoma Foundation, Inc., Queens Village NY
International Scholars & Associates, Los Angeles CA
Island Music Awards, Inc., Davie FL
Italia Italia Foundation, Inc., Miami Beach FL
Ixcan Foundation, Santa Fe NM
JC1 Lord Ministries, Kennesaw GA
Jewish Institute for the Arts, Inc., Boca Raton FL
Joyce Community Services, Inc., Compton CA
Just Ride on Foundation, Inc., Hialeah FL
Kaz Community Development Corporation, Chicago IL
Kelseyville Youth Center, Kelseyville CA
Kerusso Ministry, Inc., Ripley MS
Kid Biz Child Care & Consultant Services, Inc., Greenville MS
Kids R Us 1, Inc., Brooksville MS
La Sierra Fire Company, Oregon House CA
Lawyers for Getting Offenders Off Drugs Good, Inc., Alexandria VA
Leadership Tomorrow Foundation, Republic MO
Lee's Family Foundation, Fremont CA
Leichner-Lerner Foundation, Celebration FL
Light of the World - Radio Church, Inc., Gonzales CA
Lighthouse for the Lamb Ministries, Inc., Plant City FL
Lita Del Real Foundation, Inc., Miami FL
Literary Society, Inc., Fort Myers FL
Little Less Academy, Delray Beach FL
Little Rock Angels Youth Center CDC Ultimate Sports Connections, Little Rock AR
LS Daycare College, Inc., Belle Glade FL
Lucerne Valley Citizen on Patrol Unit 414, Lucerne Valley CA
Lucy Unique, Inc., Mobile AL
Mahabere-Selam Ethiopian Youth Bible Ministry, Inc., Arlington VA
Manchineel Chutney Theater, Inc., St. John VI
Manhattan Youth Baseball League, New York NY
Maranatha Ministries, Hollidaysburg PA
Mel Collins Memorial Childrens Foundation, Inc., New York NY
Merit Foundation, Inc., Phelan CA
Meta Morphosis, Massillon OH
Mira Costa Softball Booster Club, Manhattan Beach CA
Mitochondrial Support Group of Florida, Inc., West Palm Beach FL
Mobile Magic Land, Inc., Mobile AL
Monroe County Girls Fast Pitch Softball Association, Monroeville AL
Moreno Valley Arts Association, Moreno Valley CA
Motivating and Affirming the Genius in Children Magic, Bowie MD
MS Coalition for Community Welfare, Meridian MS
Mt. Calvary Community Development Corporation, Inc., Belle Glade FL
Muscle Shoals Association of Ministers-Musicians, Inc., Florence AL
Muslim Family and Children Services, Seattle WA
Napa Valley Community Theater, Rutherford CA
National Association of College Students, Ft. Myers FL
National Center for Advanced Marine Applications, Inc., Mobile AL
National Center for Preservation of Traditional American Family Values, Las Vegas NV
National Housing and Neighborhood Development Corporation, Des Moines IA
National Paleolithic Society, Houston TX
National Youth Foundation, Glendale CA
NCRT, Inc., Eureka CA
Neighborhood Wholistic Alliance Development Corporation, Inc., Philadelphia PA
New Horizons Institute, Los Angeles CA
New Horizons Ministries International, Oxford AL
Newburgh Baseball Boosters Club, Newburgh NY
Noahs Ark, Long Beach CA
North Bay Environmental Institute, Mill Valley CA
North Tennessee Workforce Board, Inc., Clarksville TN
Northwood Preserve Association, Inc., West Palm Beach FL
Oasis Child Development Center, Inc., Coral Springs FL
Organizacion La Barca Jalisco, Inc., Huntington Park CA
Ouachita Mountains Biological Station, Shreveport LA
Palm Beach Benefit, Inc., Wellington FL
Palm Beach County Business Incubator, Inc., West Palm Beach FL
Papa's Ark of Safety, Inc., Atoka OK
Paradise Dive Adventure & Aquarium, Bentonville AR
Pass the Word, Central Point OR
Pawnee Pioneer Trails Scenic and Historic Byway Council, Inc., Sterling CO
Ponderosa Learning Center, Greenwood MS
POOCH, Inc., Skokie IL
Positive Hispanic Women, Inc., Hialeah FL
Preservation and Restoration Initiatives for Developing Eastside, Buffalo NY
Primary Homes, Inc., Whittier CA
Pro Viviendas V, Inc., Canovas PR
Project Mac, Inc., West Palm Beach FL
Project Mexico, Sandy UT
Prostate Cancer Foundation, Inc., Portland OR
Puppy Hill Farm Animal Rescue, Inc., Melrose FL
Quality Housing Foundation I, Inc., Atlanta GA
R R R Services, Inc., Miami FL
Raggedy Ann Day Care Center, Moorhead MS
Rainbow Bridge Communities, Michigan City IN
Read a Lot, Inc., Jackson MS
Recovery Ministries, Inc., Troup TX
Recue of Love, Inc., Canton GA
Redirections, Inc., Midland MI
Resurrection Baptist Church Community Development Corporation, Philadelphia PA
Richard and Catherine H. Gottfred Foundation, Golf IL
Richmond Steelers Youth Football Association, Richmond CA
River of Life Ministries, Inc., Fort Myers FL
River Road Museum - Shell Norco, Norco LA
Riverwood Neighborhood Alliance, Inc., Nashville TN
Robert L. Banks Jr. Outreach Ministries, Inc., Pahokee FL
Rosebush Interfaith Retirement Community, Rosebush MI
Sacramento Component Choir, Sacramento CA
Sacramento Resources Association, Sacramento CA
Sacramento Sickle Cell, Inc., Sacramento CA
Safe Driver Express, Inc., Lake Park FL
Saint Marys Garden of Hope, Downey CA
Sal Bosco Memorial Scholarship Foundation, Inc., Coral Springs FL
San Gabriel Friendly Family Medical Group, Long Beach CA
S A N E, Inc., Boca Raton FL
Sara Domb Torah Fund, Inc., New York NY
Seed Time, Inc., West Palm Beach FL
Sena Foundation, Inc., Sweetwater FL
Sheila and Jeffrey Lane Foundation, Woodland Hills CA
Shipley Village Community Development Corporation, Wilmington DE
Silver Chair Ministries, Birmingham AL
Solomon Chapel Community Development, Incorporated, Cleveland MS
Sonoma Bear Flag Foundation, Sonoma CA
Soul Corporation, Windsor Mill MD
Soulfire Creative Center, Inc., Springdale UT
South Fork Mountain Defense, Inc., Mad River CA
South Valley Rio Grande Performing Arts Foundation, Albuquerque NM
Southern Arizona Warbirds, Inc., Tucson AZ
Southern Disability Foundation, Inc., Montgomery AL
Spindrift Research & Development, Inc., Ft. Lauderdale FL
St. Stephens Revitalization Community Development Corporation, Elizabeth City NC
Star Ministries, Inc., Madisonville KY
Steeple Economic Community Development Corporation, Inc., Shreveport LA
Sunrise Day Care Center, Inc., St. Thomas VI
Sunshine Leisure Care, Inc., West Palm Beach FL
Teen Relief, Inc., Bradenton FL
Theater With Your Coffee, Inc., Miami FL
Thee Unlimited Outreach Ministries and Apocalypse Church, Inc., Hollywood FL
Tri-Cities Animal Shelter, Richland WA
Tri County Veterans Outreach, Colville WA
Tri County Veterans Outreach, Evans WA
Trinity Bethel, Inc., Houston TX
Trinity Housing Development, Inc., Atlanta GA
T R I P Plus, Las Vegas NV
TSCD, Inc., Cordova TN
Turtle Cove Retreat, Inc., Corryton TN
Ukrainet Corporation, Inc., North Miami FL
Universal Health Education Foundation, Oakland CA
Universidad De Palermo Foundation, Miami FL
Village Mission Service, Inc., Miami FL
Virgin Islands Americas Cup Foundation, Inc., St. Thomas VI
Vision & Wisdom, Inc., Moultrie GA
Vision Community Services, Inc., Alta Loma CA
Vision of Hope for Youth, Richmond CA
V I S I O N S Broward County, Inc., Ft. Lauderdale FL
Vocational Rehabilitation Equity Assistance Program, Norfolk NE
Volunteers for Ontario, Inc., Canandaigua NY
W P A Section on Interdisciplinary Collaboration, Inc., Buffalo NY
Warehouse Repertory Theatre, Fort Bragg CA
WARR - Women at Real Risk, Washington DC
Warriors Outreach Center, Inc., Houston TX
We Care Scholarship Fund, Inc., Tuscaloosa AL
West Palm Beach Independent Film Festival, Inc., West Palm Beach FL
Westhaven Artists and Crafters, Trinidad CA
Weston Lakes Women's Association Community Foundation, Inc., Fulshear TX
Wheelin Sportsmen of America, Inc., Johnston SC
Word Team Ministries, Inc., Jenks OK
Work of Art Program, Inc., West Palm Beach FL
World Education Fund for Women, Rochester NY
World EOD Foundation, Inc., Coral Gables FL
World Wide Communion, Grand Junction CO
Worldwide Miracle Revivals, Inc., Tuscaloosa AL
Yad Chaim, Inc., Brighton MA
Yoknapatawpha Exotic Animal Refuge, Inc., Oxford MS
Youngshine Media, Inc., West Caldwell NJ
Youth Educational Studies, New Orleans LA
Zoya Ministries, Inc., Plano TX

If an organization listed above submits information that warrants the renewal of its classification as a public charity or as a private operating foundation, the Internal Revenue Service will issue a ruling or determination letter with the revised classification as to foundation status. Grantors and contributors may thereafter rely upon such ruling or determination letter as provided in section 1.509(a)-7 of the Income Tax Regulations. It is not the practice of the Service to announce such revised classification of foundation status in the Internal Revenue Bulletin.

Announcement 2004-95

Announcement of Disciplinary Actions Involving Attorneys, Certified Public Accountants, Enrolled Agents, and Enrolled Actuaries — Suspensions, Censures, Disbarments, and Resignations

Under Title 31, Code of Federal Regulations, Part 10, attorneys, certified public accountants, enrolled agents, and enrolled actuaries may not accept assistance from, or assist, any person who is under disbarment or suspension from practice before the Internal Revenue Service if the assistance relates to a matter constituting practice before the Internal Revenue Service and may not knowingly aid or abet another person to practice before the Internal Revenue Service during a period of suspension, disbarment, or ineligibility of such other person.

To enable attorneys, certified public accountants, enrolled agents, and enrolled actuaries to identify persons to whom these restrictions apply, the Director, Office of Professional Responsibility, will announce in the Internal Revenue Bulletin their names, their city and state, their professional designation, the effective date of disciplinary action, and the period of suspension. This announcement will appear in the weekly Bulletin at the earliest practicable date after such action and will continue to appear in the weekly Bulletins for five successive weeks.

Consent Suspensions From Practice Before the Internal Revenue Service

Under Title 31, Code of Federal Regulations, Part 10, an attorney, certified public accountant, enrolled agent, or enrolled actuary, in order to avoid institution or conclusion of a proceeding for his or her disbarment or suspension from practice before the Internal Revenue Service, may offer his or her consent to suspension from such practice. The Director, Office of Professional Responsibility, in his discretion, may suspend an attorney, certified public accountant, enrolled agent, or enrolled actuary in accordance with the consent offered.

The following individuals have been placed under consent suspension from practice before the Internal Revenue Service:

Name Location Designation Date
Sanchez, Wayne L. Derby, KS Attorney Indefinite from July 12, 2004
Gatti, John T. Orlando, FL Enrolled Agent Indefinite from July 16, 2004
Hall, Beverly J. Newberg, OR Enrolled Agent Indefinite from July 26, 2004
Spencer, Robert E. Wilmington, NC Enrolled Agent Indefinite from August 11, 2004
Lebaron, Betty J. Mesa, AZ Enrolled Agent Indefinite from August 17, 2004
Worrell, Douglas Streamwood, IL Attorney Indefinite from August 23, 2004
Singleton, Stan R. Derby, KS Attorney Indefinite from August 30, 2004
Halpern, Barbara Weston, CT CPA Indefinite from September 15, 2004
Johnson, Jeanne M. Hoquiam, WA Enrolled Agent Indefinite from September 27, 2004
Fisher, Robert Holbrook, AZ Enrolled Agent Indefinite from October 5, 2004
Valdez II, Arthur Albuquerque, NM CPA Indefinite from October 19, 2004
Wilshire Jr., Raymond B. Fort Worth, TX Enrolled Agent Indefinite from December 1, 2004

Expedited Suspensions From Practice Before the Internal Revenue Service

Under Title 31, Code of Federal Regulations, Part 10, the Director, Office of Professional Responsibility, is authorized to immediately suspend from practice before the Internal Revenue Service any practitioner who, within five years from the date the expedited proceeding is instituted (1) has had a license to practice as an attorney, certified public accountant, or actuary suspended or revoked for cause or (2) has been convicted of certain crimes.

The following individuals have been placed under suspension from practice before the Internal Revenue Service by virtue of the expedited proceeding provisions:

Name Location Designation Date
Daly, Thomas J. Elmsford, NY CPA Indefinite from August 20, 2004
Jewett, Jerry A. Fremont, OH Attorney Indefinite from September 8, 2004
Kyllo, Harry N. Portland, OR CPA Indefinite from September 9, 2004
Pearl, David S. Reisterstown, MD Attorney Indefinite from September 21, 2004
Graugnard, Paul E. Alexandria, LA Attorney Indefinite from September 21, 2004
Thomas, Robert C. Natchitoches, LA Attorney Indefinite from September 21, 2004
Culver Jr., Allan J. Bel Air, MD Attorney Indefinite from September 21, 2004
Christovich, Michael New Orleans, LA Attorney Indefinite from September 27, 2004
Turner, Haiden W. Farmers Branch, TX CPA Indefinite from September 27, 2004
Tuttle, Heidi Unionville, CT Attorney Indefinite from September 27, 2004
Oberhauser Jr., Louis Wayzata, MN Attorney Indefinite from September 27, 2004
Nelson, John A. Wilmar, MN Attorney Indefinite from September 27, 2004
Judd Jr., John K. Taft, CA CPA Indefinite from September 30, 2004
McGrady, Michael S. Hankins, NY Attorney Indefinite from October 1, 2004
Wahl-Taylor, Kimberly Council Bluffs, IA Attorney Indefinite from October 4, 2004
Haneberg III, Elmer C.W. Chicago, IL Attorney Indefinite from October 6, 2004
McDonald, Michael G. Methuen, MA Attorney Indefinite from October 6, 2004
Mason Jr., Maurice Dracut, MA Attorney Indefinite from October 6, 2004
Aaron, Stanley R. Baton Rouge, LA Attorney Indefinite from October 6, 2004
McFarland, Sheila E. Chicago, IL Attorney Indefinite from October 6, 2004
Deutchman, Murray L. Barnesville, MD Attorney Indefinite from October 6, 2004
Wolfert, Marvin L. Foxboro, MA Attorney Indefinite from October 6, 2004
Andricopoulos, Maureen Chelmsford, MA Attorney Indefinite from October 6, 2004
Ezuruike, Maurice Austin, TX Attorney Indefinite from October 6, 2004
Jones, Thomas C. Dekalb, IL Attorney Indefinite from October 6, 2004
Yopp, L. Gregory Louisville, KY Attorney Indefinite from October 6, 2004
Waples, Alan N. Burlington, IA Attorney Indefinite from October 6, 2004
Ghitelman, Gayle S. Brookline, MA Attorney Indefinite from October 6, 2004
Bulas Jr., Luis Hollywood, FL Enrolled Agent Indefinite from October 15, 2004
Earl, Thomas J. Moses Lake, WA Attorney Indefinite from October 8, 2004
George, Gary R. Milwaukee, WI Attorney Indefinite from October 8, 2004
Jordan, David M. San Antonio, TX Attorney Indefinite from October 8, 2004
Young III, George G. Havertown, PA Attorney Indefinite from October 8, 2004
Tanner, Martin Salt Lake City, UT Attorney Indefinite from October 8, 2004
Jensen, Georg Cheyenne, WY Attorney Indefinite from October 8, 2004
Slowiaczek, Peter A. Lakewood, WA Attorney Indefinite from October 8, 2004
Fennell, David E. New Castle, WA Attorney Indefinite from October 8, 2004
Gish, Robert Basin, WY Attorney Indefinite from October 8, 2004
Ramirez, Silverio Roselle, NJ Attorney Indefinite from October 8, 2004
Flaherty, Patrick J. Traverse City, MI CPA Indefinite from October 19, 2004
Vanden Berg, Steven Mason City, IA Attorney Indefinite from October 25, 2004
Johnson, Jamis M. Salt Lake City, UT Attorney Indefinite from October 25, 2004
Braskey, James F. Frostburg, MD Attorney Indefinite from October 25, 2004
Mills, Laurence A. Wellesley, MA Attorney Indefinite from October 26, 2004

Censure Issued by Consent

Under Title 31, Code of Federal Regulations, Part 10, in lieu of a proceeding being instituted or continued, an attorney, certified public accountant, enrolled agent, or enrolled actuary, may offer his or her consent to the issuance of a censure. Censure is a public reprimand.

The following individuals have consented to the issuance of a Censure:

Name Location Designation Date
Dayandayan, Angel Y. Irvine, CA Enrolled Agent July 27, 2004
Summers, Todd W. Stockton, CA Enrolled Agent August 10, 2004
Barrett Sr., Jeffrey J. Catskill, NY CPA August 31, 2004
Davis, Charles W. San Francisco, CA Enrolled Agent September 28, 2004
Giles, Benjamin M. Wichita, KS CPA September 30, 2004

Suspensions From Practice Before the Internal Revenue Service After Notice and an Opportunity for a Proceeding

Under Title 31, Code of Federal Regulations, Part 10, after notice and an opportunity for a proceeding before an administrative law judge, the following individuals have been placed under suspension from practice before the Internal Revenue Service:

Name Location Designation Date
Lim, Edgar E. St. Louis, MO Attorney August 2, 2004 to July 31, 2007

Resignations of Enrolled Agents

Under Title 31, Code of Federal Regulations, Part 10, an enrolled agent, in order to avoid the institution or conclusion of a proceeding for his or her disbarment or suspension from practice before the Internal Revenue Service, may offer his or her resignation as an enrolled agent. The Director, Office of Professional Responsibility, in his discretion, may accept the offered resignation.

The Director, Office of Professional Responsibility, has accepted offers of resignation as an enrolled agent from the following individuals:

Name Location Date
Gleason, Daniel J. Franklin, TN September 30, 2004

Consent Disbarment From Practice Before the Internal Revenue Service

Under Title 31, Code of Federal Regulations, Part 10, an attorney, certified public accountant, enrolled agent, or enrolled actuary, in order to avoid institution or conclusion of a proceeding for his or her disbarment or suspension from practice before the Internal Revenue Service, may offer his or her consent to disbarment from such practice. The Director, Office of Professional Responsibility, in his discretion, may disbar an attorney, certified public accountant, enrolled agent, or enrolled actuary in accordance with the consent offered.

The following individuals have been placed under consent disbarment from practice before the Internal Revenue Service:

Name Location Designation Date
Fort, Gala J. Las Vegas, NV CPA Indefinite from October 19, 2004

Definition of Terms and Abbreviations

Definition of Terms

Amplified describes a situation where no change is being made in a prior published position, but the prior position is being extended to apply to a variation of the fact situation set forth therein. Thus, if an earlier ruling held that a principle applied to A, and the new ruling holds that the same principle also applies to B, the earlier ruling is amplified. (Compare with modified, below).

Clarified is used in those instances where the language in a prior ruling is being made clear because the language has caused, or may cause, some confusion. It is not used where a position in a prior ruling is being changed.

Distinguished describes a situation where a ruling mentions a previously published ruling and points out an essential difference between them.

Modified is used where the substance of a previously published position is being changed. Thus, if a prior ruling held that a principle applied to A but not to B, and the new ruling holds that it applies to both A and B, the prior ruling is modified because it corrects a published position. (Compare with amplified and clarified, above).

Obsoleted describes a previously published ruling that is not considered determinative with respect to future transactions. This term is most commonly used in a ruling that lists previously published rulings that are obsoleted because of changes in laws or regulations. A ruling may also be obsoleted because the substance has been included in regulations subsequently adopted.

Revoked describes situations where the position in the previously published ruling is not correct and the correct position is being stated in a new ruling.

Superseded describes a situation where the new ruling does nothing more than restate the substance and situation of a previously published ruling (or rulings). Thus, the term is used to republish under the 1986 Code and regulations the same position published under the 1939 Code and regulations. The term is also used when it is desired to republish in a single ruling a series of situations, names, etc., that were previously published over a period of time in separate rulings. If the new ruling does more than restate the substance of a prior ruling, a combination of terms is used. For example, modified and superseded describes a situation where the substance of a previously published ruling is being changed in part and is continued without change in part and it is desired to restate the valid portion of the previously published ruling in a new ruling that is self contained. In this case, the previously published ruling is first modified and then, as modified, is superseded.

Supplemented is used in situations in which a list, such as a list of the names of countries, is published in a ruling and that list is expanded by adding further names in subsequent rulings. After the original ruling has been supplemented several times, a new ruling may be published that includes the list in the original ruling and the additions, and supersedes all prior rulings in the series.

Suspended is used in rare situations to show that the previous published rulings will not be applied pending some future action such as the issuance of new or amended regulations, the outcome of cases in litigation, or the outcome of a Service study.

Revenue rulings and revenue procedures (hereinafter referred to as “rulings”) that have an effect on previous rulings use the following defined terms to describe the effect:

Abbreviations

The following abbreviations in current use and formerly used will appear in material published in the Bulletin.

A—Individual.

Acq.—Acquiescence.

B—Individual.

BE—Beneficiary.

BK—Bank.

B.T.A.—Board of Tax Appeals.

C—Individual.

C.B.—Cumulative Bulletin.

CFR—Code of Federal Regulations.

CI—City.

COOP—Cooperative.

Ct.D.—Court Decision.

CY—County.

D—Decedent.

DC—Dummy Corporation.

DE—Donee.

Del. Order—Delegation Order.

DISC—Domestic International Sales Corporation.

DR—Donor.

E—Estate.

EE—Employee.

E.O.—Executive Order.

ER—Employer.

ERISA—Employee Retirement Income Security Act.

EX—Executor.

F—Fiduciary.

FC—Foreign Country.

FICA—Federal Insurance Contributions Act.

FISC—Foreign International Sales Company.

FPH—Foreign Personal Holding Company.

F.R.—Federal Register.

FUTA—Federal Unemployment Tax Act.

FX—Foreign corporation.

G.C.M.—Chief Counsel’s Memorandum.

GE—Grantee.

GP—General Partner.

GR—Grantor.

IC—Insurance Company.

I.R.B.—Internal Revenue Bulletin.

LE—Lessee.

LP—Limited Partner.

LR—Lessor.

M—Minor.

Nonacq.—Nonacquiescence.

O—Organization.

P—Parent Corporation.

PHC—Personal Holding Company.

PO—Possession of the U.S.

PR—Partner.

PRS—Partnership.

PTE—Prohibited Transaction Exemption.

Pub. L.—Public Law.

REIT—Real Estate Investment Trust.

Rev. Proc.—Revenue Procedure.

Rev. Rul.—Revenue Ruling.

S—Subsidiary.

S.P.R.—Statement of Procedural Rules.

Stat.—Statutes at Large.

T—Target Corporation.

T.C.—Tax Court.

T.D. —Treasury Decision.

TFE—Transferee.

TFR—Transferor.

T.I.R.—Technical Information Release.

TP—Taxpayer.

TR—Trust.

TT—Trustee.

U.S.C.—United States Code.

X—Corporation.

Y—Corporation.

Z —Corporation.

Numerical Finding List

Numerical Finding List

A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2004-1 through 2004-26 is in Internal Revenue Bulletin 2004-26, dated June 28, 2004.

Bulletins 2004-27 through 2004-46

Announcements

Article Issue Link Page
2004-55 2004-27 I.R.B. 2004-27 15
2004-56 2004-28 I.R.B. 2004-28 41
2004-57 2004-27 I.R.B. 2004-27 15
2004-58 2004-29 I.R.B. 2004-29 66
2004-59 2004-30 I.R.B. 2004-30 94
2004-60 2004-29 I.R.B. 2004-29 43
2004-61 2004-29 I.R.B. 2004-29 67
2004-62 2004-30 I.R.B. 2004-30 103
2004-63 2004-31 I.R.B. 2004-31 149
2004-64 2004-35 I.R.B. 2004-35 402
2004-65 2004-33 I.R.B. 2004-33 300
2004-66 2004-35 I.R.B. 2004-35 402
2004-67 2004-36 I.R.B. 2004-36 459
2004-68 2004-38 I.R.B. 2004-38 508
2004-69 2004-39 I.R.B. 2004-39 542
2004-70 2004-39 I.R.B. 2004-39 543
2004-71 2004-40 I.R.B. 2004-40 569
2004-72 2004-41 I.R.B. 2004-41 650
2004-73 2004-39 I.R.B. 2004-39 543
2004-74 2004-40 I.R.B. 2004-40 579
2004-75 2004-40 I.R.B. 2004-40 580
2004-76 2004-40 I.R.B. 2004-40 588
2004-77 2004-41 I.R.B. 2004-41 662
2004-78 2004-40 I.R.B. 2004-40 592
2004-79 2004-41 I.R.B. 2004-41 662
2004-80 2004-41 I.R.B. 2004-41 663
2004-81 2004-42 I.R.B. 2004-42 675
2004-82 2004-45 I.R.B. 2004-45 834
2004-83 2004-43 I.R.B. 2004-43 712
2004-84 2004-43 I.R.B. 2004-43 712
2004-85 2004-43 I.R.B. 2004-43 712
2004-86 2004-46 I.R.B. 2004-46
2004-87 2004-45 I.R.B. 2004-45 834
2004-88 2004-44 I.R.B. 2004-44 779
2004-89 2004-45 I.R.B. 2004-45 835
2004-90 2004-45 I.R.B. 2004-45 835
2004-91 2004-45 I.R.B. 2004-45 835
2004-92 2004-45 I.R.B. 2004-45 835
2004-94 2004-46 I.R.B. 2004-46
2004-95 2004-46 I.R.B. 2004-46


Notices

Article Issue Link Page
2004-41 2004-28 I.R.B. 2004-28 31
2004-43 2004-27 I.R.B. 2004-27 10
2004-44 2004-28 I.R.B. 2004-28 32
2004-45 2004-28 I.R.B. 2004-28 33
2004-46 2004-29 I.R.B. 2004-29 46
2004-47 2004-29 I.R.B. 2004-29 48
2004-48 2004-30 I.R.B. 2004-30 88
2004-49 2004-30 I.R.B. 2004-30 88
2004-50 2004-33 I.R.B. 2004-33 196
2004-51 2004-30 I.R.B. 2004-30 89
2004-52 2004-32 I.R.B. 2004-32 168
2004-53 2004-33 I.R.B. 2004-33 209
2004-54 2004-33 I.R.B. 2004-33 209
2004-55 2004-34 I.R.B. 2004-34 319
2004-56 2004-35 I.R.B. 2004-35 375
2004-57 2004-35 I.R.B. 2004-35 376
2004-58 2004-39 I.R.B. 2004-39 520
2004-59 2004-36 I.R.B. 2004-36 447
2004-60 2004-40 I.R.B. 2004-40 564
2004-61 2004-41 I.R.B. 2004-41 596
2004-62 2004-40 I.R.B. 2004-40 565
2004-63 2004-41 I.R.B. 2004-41 597
2004-64 2004-41 I.R.B. 2004-41 598
2004-65 2004-41 I.R.B. 2004-41 599
2004-66 2004-42 I.R.B. 2004-42 677
2004-67 2004-41 I.R.B. 2004-41 600
2004-68 2004-43 I.R.B. 2004-43 706
2004-69 2004-43 I.R.B. 2004-43 706
2004-70 2004-44 I.R.B. 2004-44 724
2004-71 2004-45 I.R.B. 2004-45 793
2004-72 2004-46 I.R.B. 2004-46
2004-73 2004-46 I.R.B. 2004-46


Proposed Regulations

Article Issue Link Page
208246-90 2004-36 I.R.B. 2004-36 450
138176-02 2004-43 I.R.B. 2004-43 710
153841-02 2004-31 I.R.B. 2004-31 145
163679-02 2004-35 I.R.B. 2004-35 390
163909-02 2004-38 I.R.B. 2004-38 499
108637-03 2004-37 I.R.B. 2004-37 472
120616-03 2004-37 I.R.B. 2004-37 474
124405-03 2004-35 I.R.B. 2004-35 394
131486-03 2004-28 I.R.B. 2004-28 36
131786-03 2004-38 I.R.B. 2004-38 500
145987-03 2004-39 I.R.B. 2004-39 523
145988-03 2004-42 I.R.B. 2004-42 693
149524-03 2004-39 I.R.B. 2004-39 528
150562-03 2004-32 I.R.B. 2004-32 175
152549-03 2004-36 I.R.B. 2004-36 451
154077-03 2004-37 I.R.B. 2004-37 476
169135-03 2004-42 I.R.B. 2004-42 697
171386-03 2004-37 I.R.B. 2004-37 477
101282-04 2004-42 I.R.B. 2004-42 698
101447-04 2004-34 I.R.B. 2004-34 344
106889-04 2004-38 I.R.B. 2004-38 501
116265-04 2004-38 I.R.B. 2004-38 505
117307-04 2004-28 I.R.B. 2004-28 39
124872-04 2004-39 I.R.B. 2004-39 533
128767-04 2004-39 I.R.B. 2004-39 534
129274-04 2004-40 I.R.B. 2004-40 567
129706-04 2004-37 I.R.B. 2004-37 478
129771-04 2004-36 I.R.B. 2004-36 453
130863-04 2004-39 I.R.B. 2004-39 538
131264-04 2004-38 I.R.B. 2004-38 506
135898-04 2004-40 I.R.B. 2004-40 568
136481-04 2004-37 I.R.B. 2004-37 480


Revenue Procedures

Article Issue Link Page
2004-38 2004-27 I.R.B. 2004-27 10
2004-39 2004-29 I.R.B. 2004-29 49
2004-40 2004-29 I.R.B. 2004-29 50
2004-41 2004-30 I.R.B. 2004-30 90
2004-42 2004-31 I.R.B. 2004-31 121
2004-43 2004-31 I.R.B. 2004-31 124
2004-44 2004-31 I.R.B. 2004-31 134
2004-45 2004-31 I.R.B. 2004-31 140
2004-46 2004-31 I.R.B. 2004-31 142
2004-47 2004-32 I.R.B. 2004-32 169
2004-48 2004-32 I.R.B. 2004-32 172
2004-49 2004-33 I.R.B. 2004-33 210
2004-50 2004-33 I.R.B. 2004-33 211
2004-51 2004-33 I.R.B. 2004-33 294
2004-52 2004-34 I.R.B. 2004-34 319
2004-53 2004-34 I.R.B. 2004-34 320
2004-54 2004-34 I.R.B. 2004-34 325
2004-55 2004-34 I.R.B. 2004-34 343
2004-56 2004-35 I.R.B. 2004-35 376
2004-57 2004-38 I.R.B. 2004-38 498
2004-58 2004-41 I.R.B. 2004-41 602
2004-59 2004-42 I.R.B. 2004-42 678
2004-60 2004-42 I.R.B. 2004-42 682
2004-61 2004-43 I.R.B. 2004-43 707
2004-62 2004-44 I.R.B. 2004-44 728
2004-63 2004-45 I.R.B. 2004-45 795


Revenue Rulings

Article Issue Link Page
2004-63 2004-27 I.R.B. 2004-27 6
2004-64 2004-27 I.R.B. 2004-27 7
2004-65 2004-27 I.R.B. 2004-27 1
2004-66 2004-27 I.R.B. 2004-27 4
2004-67 2004-28 I.R.B. 2004-28 28
2004-68 2004-31 I.R.B. 2004-31 118
2004-69 2004-36 I.R.B. 2004-36 445
2004-70 2004-37 I.R.B. 2004-37 460
2004-71 2004-30 I.R.B. 2004-30 74
2004-72 2004-30 I.R.B. 2004-30 77
2004-73 2004-30 I.R.B. 2004-30 80
2004-74 2004-30 I.R.B. 2004-30 84
2004-75 2004-31 I.R.B. 2004-31 109
2004-76 2004-31 I.R.B. 2004-31 111
2004-77 2004-31 I.R.B. 2004-31 119
2004-78 2004-31 I.R.B. 2004-31 108
2004-79 2004-31 I.R.B. 2004-31 106
2004-80 2004-32 I.R.B. 2004-32 164
2004-81 2004-32 I.R.B. 2004-32 161
2004-82 2004-35 I.R.B. 2004-35 350
2004-83 2004-32 I.R.B. 2004-32 157
2004-84 2004-32 I.R.B. 2004-32 163
2004-85 2004-33 I.R.B. 2004-33 189
2004-86 2004-33 I.R.B. 2004-33 191
2004-87 2004-32 I.R.B. 2004-32 154
2004-88 2004-32 I.R.B. 2004-32 165
2004-89 2004-34 I.R.B. 2004-34 301
2004-90 2004-34 I.R.B. 2004-34 317
2004-91 2004-35 I.R.B. 2004-35 357
2004-92 2004-37 I.R.B. 2004-37 466
2004-93 2004-37 I.R.B. 2004-37 462
2004-94 2004-38 I.R.B. 2004-38 491
2004-95 2004-38 I.R.B. 2004-38 492
2004-96 2004-41 I.R.B. 2004-41 593
2004-97 2004-39 I.R.B. 2004-39 516
2004-98 2004-42 I.R.B. 2004-42 664
2004-99 2004-44 I.R.B. 2004-44 720
2004-100 2004-44 I.R.B. 2004-44 718
2004-101 2004-44 I.R.B. 2004-44 719
2004-102 2004-45 I.R.B. 2004-45 784
2004-103 2004-45 I.R.B. 2004-45 783
2004-104 2004-46 I.R.B. 2004-46


Tax Conventions

Article Issue Link Page
2004-60 2004-29 I.R.B. 2004-29 43
2004-81 2004-42 I.R.B. 2004-42 675


Treasury Decisions

Article Issue Link Page
9131 2004-27 I.R.B. 2004-27 2
9132 2004-28 I.R.B. 2004-28 16
9133 2004-28 I.R.B. 2004-28 25
9134 2004-30 I.R.B. 2004-30 70
9135 2004-30 I.R.B. 2004-30 69
9136 2004-31 I.R.B. 2004-31 112
9137 2004-34 I.R.B. 2004-34 308
9138 2004-32 I.R.B. 2004-32 160
9139 2004-38 I.R.B. 2004-38 495
9140 2004-32 I.R.B. 2004-32 159
9141 2004-35 I.R.B. 2004-35 359
9142 2004-34 I.R.B. 2004-34 302
9143 2004-36 I.R.B. 2004-36 442
9144 2004-36 I.R.B. 2004-36 413
9145 2004-37 I.R.B. 2004-37 464
9146 2004-36 I.R.B. 2004-36 408
9147 2004-37 I.R.B. 2004-37 461
9148 2004-37 I.R.B. 2004-37 460
9149 2004-38 I.R.B. 2004-38 494
9150 2004-39 I.R.B. 2004-39 514
9151 2004-38 I.R.B. 2004-38 489
9152 2004-39 I.R.B. 2004-39 509
9153 2004-39 I.R.B. 2004-39 517
9154 2004-40 I.R.B. 2004-40 560
9155 2004-40 I.R.B. 2004-40 562
9156 2004-42 I.R.B. 2004-42 669
9157 2004-40 I.R.B. 2004-40 545
9158 2004-42 I.R.B. 2004-42 665
9160 2004-45 I.R.B. 2004-45 785
9161 2004-43 I.R.B. 2004-43 704


Effect of Current Actions on Previously Published Items

Findings List of Current Actions on Previously Published Items

A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2004-1 through 2004-26 is in Internal Revenue Bulletin 2004-26, dated June 28, 2004.

Bulletins 2004-27 through 2004-46

Announcements

Old Article Action New Article Issue Link Page
99-76 Obsoleted by T.D. 9157 2004-40 I.R.B. 2004-40 545
2003-54 Updated and superseded by Ann. 2004-72 2004-41 I.R.B. 2004-41 650
2004-70 Amended by Ann. 2004-77 2004-41 I.R.B. 2004-41 662


Notices

Old Article Action New Article Issue Link Page
88-128 Supplemented by Notice 2004-61 2004-41 I.R.B. 2004-41 596
98-65 Superseded by Rev. Proc. 2004-40 2004-29 I.R.B. 2004-29 50
2001-50 Modified by Rev. Proc. 2004-46 2004-31 I.R.B. 2004-31 142
2002-70 Modified by Notice 2004-65 2004-41 I.R.B. 2004-41 599
2003-76 Supplemented and superseded by Notice 2004-67 2004-41 I.R.B. 2004-41 600
2003-76 Modified by Notice 2004-65 2004-41 I.R.B. 2004-41 599
2004-2 Modified by Notice 2004-50 2004-33 I.R.B. 2004-33 196
2004-2 Corrected by Ann. 2004-67 2004-36 I.R.B. 2004-36 459


Proposed Regulations

Old Article Action New Article Issue Link Page
INTL-116-90 Withdrawn by REG-208246-90 2004-36 I.R.B. 2004-36 450
REG-208254-90 Withdrawn by REG-136481-04 2004-37 I.R.B. 2004-37 480
REG-104683-00 Partially withdrawn by Ann. 2004-64 2004-35 I.R.B. 2004-35 402
REG-165579-02 Withdrawn by Ann. 2004-69 2004-39 I.R.B. 2004-39 542
REG-150562-03 Corrected by Ann. 2004-68 2004-38 I.R.B. 2004-38 508
REG-150562-03 Corrected by Ann. 2004-73 2004-39 I.R.B. 2004-39 543


Revenue Procedures

Old Article Action New Article Issue Link Page
79-61 Superseded by Rev. Proc. 2004-44 2004-31 I.R.B. 2004-31 134
89-37 Obsoleted by Rev. Rul. 2004-90 2004-34 I.R.B. 2004-34 317
94-64 Superseded by Rev. Proc. 2004-38 2004-27 I.R.B. 2004-27 10
96-18 Obsoleted by Rev. Rul. 2004-90 2004-34 I.R.B. 2004-34 317
96-53 Superseded by Rev. Proc. 2004-40 2004-29 I.R.B. 2004-29 50
96-60 Superseded by Rev. Proc. 2004-53 2004-34 I.R.B. 2004-34 320
98-41 Superseded by Rev. Proc. 2004-56 2004-35 I.R.B. 2004-35 376
2000-37 Modified by Rev. Proc. 2004-51 2004-33 I.R.B. 2004-33 294
2002-9 Modified and amplified by Rev. Proc. 2004-41 2004-30 I.R.B. 2004-30 90
2003-28 Superseded by Rev. Proc. 2004-58 2004-41 I.R.B. 2004-41 602
2003-30 Superseded by Rev. Proc. 2004-54 2004-34 I.R.B. 2004-34 325
2003-52 Superseded by Rev. Proc. 2004-50 2004-33 I.R.B. 2004-33 211
2003-73 Superseded by Rev. Proc. 2004-62 2004-44 I.R.B. 2004-44 728
2003-80 Superseded by Rev. Proc. 2004-60 2004-42 I.R.B. 2004-42 682
2003-83 Superseded by Rev. Proc. 2004-63 2004-45 I.R.B. 2004-45 795
2004-4 Modified by Rev. Proc. 2004-44 2004-31 I.R.B. 2004-31 134
2004-23 Modified by Rev. Proc. 2004-57 2004-38 I.R.B. 2004-38 498


Revenue Rulings

Old Article Action New Article Issue Link Page
54-379 Superseded by Rev. Rul. 2004-68 2004-31 I.R.B. 2004-31 118
58-120 Obsoleted by Rev. Rul. 2004-90 2004-34 I.R.B. 2004-34 317
62-60 Amplified by Rev. Proc. 2004-53 2004-34 I.R.B. 2004-34 320
70-58 Obsoleted by Rev. Rul. 2004-90 2004-34 I.R.B. 2004-34 317
73-354 Obsoleted by Rev. Rul. 2004-76 2004-31 I.R.B. 2004-31 111
78-371 Distinguished by Rev. Rul. 2004-86 2004-33 I.R.B. 2004-33 191
79-64 Obsoleted by Rev. Rul. 2004-90 2004-34 I.R.B. 2004-34 317
80-7 Amplified and clarified by Rev. Rul. 2004-71 2004-30 I.R.B. 2004-30 74
80-7 Amplified and clarified by Rev. Rul. 2004-72 2004-30 I.R.B. 2004-30 77
80-7 Amplified and clarified by Rev. Rul. 2004-73 2004-30 I.R.B. 2004-30 80
80-7 Amplified and clarified by Rev. Rul. 2004-74 2004-30 I.R.B. 2004-30 84
80-366 Obsoleted by Rev. Rul. 2004-90 2004-34 I.R.B. 2004-34 317
81-100 Clarified and modified by Rev. Rul. 2004-67 2004-28 I.R.B. 2004-28 28
85-70 Amplified and clarified by Rev. Rul. 2004-71 2004-30 I.R.B. 2004-30 74
85-70 Amplified and clarified by Rev. Rul. 2004-72 2004-30 I.R.B. 2004-30 77
85-70 Amplified and clarified by Rev. Rul. 2004-73 2004-30 I.R.B. 2004-30 80
85-70 Amplified and clarified by Rev. Rul. 2004-74 2004-30 I.R.B. 2004-30 84
92-105 Distinguished by Rev. Rul. 2004-86 2004-33 I.R.B. 2004-33 191
95-63 Modified by Rev. Rul. 2004-103 2004-45 I.R.B. 2004-45 783
2004-75 Amplified by Rev. Rul. 2004-97 2004-39 I.R.B. 2004-39 516


Treasury Decisions

Old Article Action New Article Issue Link Page
9031 Removed by T.D. 9152 2004-39 I.R.B. 2004-39 509
9141 Correctedby Ann. 2004-86 2004-46 I.R.B. 2004-46


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