Internal Revenue Bulletin: 2004-43

October 25, 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.

SPECIAL ANNOUNCEMENT

Announcement 2004-84 Announcement 2004-84

The Seventeenth Annual Institute on Current Issues in International Taxation, jointly sponsored by the Internal Revenue Service and The George Washington University Law School, will be held on December 9 and 10, 2004, at the J. W. Marriott Hotel in Washington, DC.

INCOME TAX

T.D. 9161 T.D. 9161

Final regulations under section 6038A of the Code amend existing regulations to provide that a Form 5472 that is timely filed electronically is treated as satisfying the requirement of timely filing a duplicate Form 5472 with the Internal Revenue Service Center in Philadelphia, Pennsylvania. The regulations affect corporations subject to the reporting requirements in sections 6038A and 6038C that file Form 5472 electronically.

Rev. Proc. 2004-61 Rev. Proc. 2004-61

This procedure allocates the national limitation of $400 million for year 2004 for Qualified Zone Academy Bonds (QZABs) among the states (“states” includes the District of Columbia and possessions of the U.S. (American Samoa, Northern Marianas, Puerto Rico, Guam, and the Virgin Islands)). The procedure implements the amendments to section 1397E(e)(1) of the Code made by section 304 of the Working Families Tax Relief Act of 2004, which extended the authority to issue QZABs in the amount of $400 million each for years 2004 and 2005.

EMPLOYEE PLANS

Notice 2004-69 Notice 2004-69

Weighted average interest rate update; corporate bond indices; 30-year Treasury securities. The weighted average interest rate for October 2004 and the resulting permissible range of interest rates used to calculate current liability and to determine the required contribution are set forth.

EXEMPT ORGANIZATIONS

Announcement 2004-85 Announcement 2004-85

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

ADMINISTRATIVE

REG-138176-02 REG-138176-02

Proposed regulations under section 7502 of the Code amend regulations section 301.7502-1 to provide that, other than direct proof of actual delivery, a registered or certified mail receipt is the only prima facie evidence of delivery of documents that have a filing deadline prescribed by the internal revenue laws. The regulations are necessary to provide greater certainty on this issue and to provide specific guidance. The regulations affect taxpayers who mail federal tax documents to the Internal Revenue Service or the United States Tax Court.

Notice 2004-68 Notice 2004-68

This notice announces that the IRS and Treasury will amend regulations section 301.7701-2(b)(8) to include certain foreign entities on the list of entities always treated as corporations under section 7701 of the Code.

Rev. Proc. 2004-61 Rev. Proc. 2004-61

This procedure allocates the national limitation of $400 million for year 2004 for Qualified Zone Academy Bonds (QZABs) among the states (“states” includes the District of Columbia and possessions of the U.S. (American Samoa, Northern Marianas, Puerto Rico, Guam, and the Virgin Islands)). The procedure implements the amendments to section 1397E(e)(1) of the Code made by section 304 of the Working Families Tax Relief Act of 2004, which extended the authority to issue QZABs in the amount of $400 million each for years 2004 and 2005.

Announcement 2004-83 Announcement 2004-83

Recently passed legislation has restored the filing requirement for Forms 8851, Summary of Archer MSAs, for tax year 2004. This announcement details changes to Revenue Procedure 2001-31, which details the format and filing requirements for filing Form 8851, electronically or magnetically.

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

T.D. 9161

Electronic Filing of Duplicate Forms 5472

DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1

AGENCY:

Internal Revenue Service (IRS), Treasury.

ACTION:

Final regulation and removal of temporary regulation.

SUMMARY:

This document contains a final regulation providing that a Form 5472 that is timely filed electronically is treated as satisfying the requirement timely to file a duplicate Form 5472 with the Internal Revenue Service Center in Philadelphia, Pennsylvania. This action is necessary to clarify how the duplicate filing requirements for Form 5472 apply when a reporting corporation electronically files its income tax return (including any attachments such as Form 5472). This document affects corporations subject to the reporting requirements in sections 6038A and 6038C that file Form 5472 electronically.

DATES:

Effective Date: This regulation is effective on September 15, 2004.

Applicability Date: For the dates of applicability, see §§1.6038A-1(n) and 1.6038A-2(h).

FOR FURTHER INFORMATION CONTACT:

Edward R. Barret, (202) 622-3880 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

On February 9, 2004, final and temporary regulations (T.D. 9113, 2004-9 I.R.B. 524) relating to the duplicate filing requirements for Form 5472 were published in the Federal Register (69 FR 5931). The temporary regulation addressed how the duplicate filing requirements for Form 5472 apply when a reporting corporation electronically files its income tax return (including any attachments such as Form 5472). On February 9, 2004, a notice of proposed rulemaking and public hearing (REG-167217-03, 2004-9 I.R.B. 540) was also published in the Federal Register (69 FR 5940) with respect to the provisions of the temporary regulation. No written or electronic comments were received in response to the notice of proposed rulemaking. No requests to speak at the public hearing were received, and, accordingly, the hearing was canceled.

Explanation of Provisions

This Treasury decision adopts the language of the proposed regulation without change. The temporary regulation is removed.

Special Analysis

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 this regulation, and because this 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 Code, the notice of proposed rulemaking preceding this regulation was submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small businesses.

Adoption of amendments to the Regulations

Accordingly, 26 CFR part 1 is amended as follows:

PART 1—INCOME TAXES

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

Authority: 26 U.S.C. 7805 ***

Par. 2. Section 1.6038A-1 is amended by revising paragraph (n)(2) to read as follows:

§1.6038A-1 General requirements and definitions.

* * * * *

(n) *** (1) ***

(2) Section 1.6038A-2. Section 1.6038A-2 (relating to the requirement to file Form 5472) generally applies for taxable years beginning after July 10, 1989. However, §1.6038A-2 as it applies to reporting corporations whose sole trade or business in the United States is a banking, financing, or similar business as defined in §1.864-4(c)(5)(i) applies for taxable years beginning after December 10, 1990. The final sentence of §1.6038A-2(d) applies for taxable years ending on or after January 1, 2003. For taxable years ending prior to January 1, 2003, see §1.6038A-2(d) in effect prior to January 1, 2003 (see 26 CFR part 1 revised as of April 1, 2002).

* * * * *

Par. 3. Section 1.6038A-2 is amended by revising paragraph (d) to read as follows:

§1.6038A-2 Requirement of return.

* * * * *

(d) Time and place for filing returns. A Form 5472 required under this section shall be filed with the reporting corporation’s income tax return for the taxable year by the due date (including extensions) of that return. A duplicate Form 5472 (including any attachments and schedules) shall be filed at the same time with the Internal Revenue Service Center, Philadelphia, PA 19255. A Form 5472 that is timely filed electronically satisfies the duplicate filing requirement.

* * * * *

§1.6038A-2T [Removed]

Par. 4. Section 1.6038A-2T is removed.

Mark E. Matthews,
Deputy Commissioner for
Services and Enforcement.

Approved August 30, 2004.

Gregory Jenner,
Acting Assistant Secretary of the Treasury.

Note

(Filed by the Office of the Federal Register on September 14, 2004, 8:45 a.m., and published in the issue of the Federal Register for September 15, 2004, 69 F.R. 55499)

Drafting Information

The principal author of this regulation is Edward R. Barret, Office of the Associate Chief Counsel (International). However, other personnel from the IRS and Treasury Department participated in its development.

* * * * *

Part III. Administrative, Procedural, and Miscellaneous

Notice 2004-68

Classification of Certain Foreign Entities

This notice announces that Treasury and the Internal Revenue Service (the Service) will amend § 301.7701-2(b)(8) of the Procedure and Administration Regulations to include certain foreign entities on the list of entities always treated as corporations under section 7701 of the Internal Revenue Code.

BACKGROUND

The Service and Treasury issued final regulations concerning the classification of entities under section 7701 on December 18, 1996 (final regulations). See generally T.D. 8697, 1997-1 C.B. 215, and §§ 301.7701-1 through 3.Under the final regulations, a business entity that is not specifically classified as a corporation is an eligible entity that can elect its classification for federal tax purposes under certain circumstances. However, § 301.7701-2(b)(8) provides a list of certain foreign business entities that are always classified as corporations for federal tax purposes (the per se corporation list). These foreign business entities are generally referred to as per se corporations.

On October 8, 2001, the Council of the European Union adopted Council Regulation 2157/2001 2001 O.J. (L 294) (the EU Regulation) to provide for a new business entity, the European public limited liability company (Societas Europaea or SE). The EU Regulation will enter into force on October 8, 2004, and will have legal effect in all the Member States of the European Economic Area (which includes all Member States of the European Union plus Norway, Iceland, and Liechtenstein). An SE must have a registered office in one of the Member States.

The SE is a public limited liability company. The EU Regulation provides general rules that govern the formation and operation of an SE, and supplements those rules for specified issues and issues it does not otherwise address by reference to the laws with respect to public limited liability companies for the country in which the SE has its registered office. Most of the countries in which an SE can have its registered office have a business entity that constitutes a public limited liability company and that currently is on the per se corporation list. However, an SE can have its registered office in the following countries that have a business entity that is a public limited liability company but that is not yet on the per se corporation list: Estonia, Latvia, Lithuania, Slovenia, and Liechtenstein.

DISCUSSION

The Service and Treasury have concluded that an SE is properly classified as a per se corporation because it will function as a public limited liability company. The Service and Treasury will issue temporary and proposed regulations that will modify § 301.7701-2(b)(8) to include the SE on the per se corporation list. Further, the temporary and proposed regulations will modify § 301.7701-2(b)(8) to include as per se corporations the Estonian Aktsiaselts, Latvian Akciju Sabiedriba, Lithuanian Akcine Bendroves, Slovenian Delniska Druzba, and Liechtenstein Aktiengesellschaft. These entities are the public limited liability companies in their respective countries.

The status of an SE may be relevant to the application of various federal income tax provisions, such as the subpart F same-country exception under section 954(c)(3). Treasury and the Service are considering these issues and invite comments on any additional areas in which guidance on the federal tax treatment of an SE may be warranted.

EFFECTIVE DATE

The temporary and proposed regulations to be issued adding the Estonian Aktsiaselts, Latvian Akciju Sabiedriba, Lithuanian Akcine Bendroves, Slovenian Delniska Druzba, and Liechtenstein Aktiengesellschaft to § 301.7701-2(b)(8) generally will apply to such entities formed on or after the date of this notice. However, they shall also apply to an entity formed before such date upon a 50 percent or greater change of ownership subsequent to such date. The temporary and proposed regulations to be issued adding the SE to § 301.7701-2(b)(8) will apply to entities formed on or after October 8, 2004.

DRAFTING INFORMATION

The principal author of this notice is Ronald M. Gootzeit of the Office of Associate Chief Counsel (International). For further information regarding this notice, contact Ronald M. Gootzeit at (202) 622-3860 (not a toll-free call).

Notice 2004-69

Weighted Average Interest Rates Update

This notice provides guidance as to the corporate bond weighted average interest rate and the permissible range of interest rates specified under § 412(b)(5)(B)(ii)(II) of the Internal Revenue Code. In addition, it provides guidance as to the interest rate on 30-year Treasury securities under § 417(e)(3)(A)(ii)(II), and the weighted average interest rate and permissible ranges of interest rates based on the 30-year Treasury securities rate.

CORPORATE BOND WEIGHTED AVERAGE INTEREST RATE

Sections 412(b)(5)(B)(ii) and 412(l)(7) (C)(i), as amended by the Pension Funding Equity Act of 2004, provide that the interest rates used to calculate current liability and to determine the required contribution under § 412(l) for plan years beginning in 2004 or 2005 must be within a permissible range based on the weighted average of the rates of interest on amounts invested conservatively in long term investment grade corporate bonds during the 4-year period ending on the last day before the beginning of the plan year.

Notice 2004-34, 2004-18 I.R.B. 848, provides guidelines for determining the corporate bond weighted average interest rate and the resulting permissible range of interest rates used to calculate current liability. That notice establishes that the corporate bond weighted average is based on the monthly composite corporate bond rate derived from designated corporate bond indices.

The composite corporate bond rate for September 2004 is 5.63 percent. Pursuant to Notice 2004-34, the Service has determined this rate as the average of the monthly yields for the included corporate bond indices for that month.

The following corporate bond weighted average interest rate was determined for plan years beginning in the month shown below.

For Plan Years Beginning in: Corporate Bond Weighted Average 90% to 110% Permissible Range
Month Year
October 2004 6.21 5.59 to 6.21

30-YEAR TREASURY SECURITIES WEIGHTED AVERAGE INTEREST RATE

Section 417(e)(3)(A)(ii)(II) defines the applicable interest rate, which must be used for purposes of determining the minimum present value of a participant’s benefit under § 417(e)(1) and (2), as the annual rate of interest on 30-year Treasury securities for the month before the date of distribution or such other time as the Secretary may by regulations prescribe. Section 1.417(e)-1(d)(3) of the Income Tax Regulations provides that the applicable interest rate for a month is the annual interest rate on 30-year Treasury securities as specified by the Commissioner for that month in revenue rulings, notices or other guidance published in the Internal Revenue Bulletin.

Section 404(a)(1) of the Code, as amended by the Pension Funding Equity Act of 2004, permits an employer to elect to disregard subclause (II) of § 412(b)(5)(B)(ii) to determine the maximum amount of the deduction allowed under § 404(a)(1).

The rate of interest on 30-year Treasury securities for September 2004 is 4.90 percent. Pursuant to Notice 2002-26, 2002-1 C.B. 743, the Service has determined this rate as the monthly average of the daily determination of yield on the 30-year Treasury bond maturing in February 2031.

The following 30-year Treasury rates were determined for the plan years beginning in the month shown below.

For Plan Years Beginning in: 30-Year Treasury Weighted Average 90% to 105% Permissible Range 90% to 110% Permissible Range
Month Year
October 2004 5.14 4.62 to 5.39 4.62 to 5.65

Drafting Information

The principal authors of this notice are Paul Stern and Tony Montanaro of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding this notice, please contact the Employee Plans’ taxpayer assistance telephone service at 1-877-829-5500 (a toll-free number), between the hours of 8:00 a.m. and 6:30 p.m. Eastern time, Monday through Friday. Mr. Stern may be reached at 1-202-283-9703. Mr. Montanaro may be reached at 1-202-283-9714. The telephone numbers in the preceding sentences are not toll-free.

Rev. Proc. 2004-61

SECTION 1. PURPOSE

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 2004. For this purpose, “State” includes the District of Columbia and the possessions of the United States.

SECTION 2. BACKGROUND

.01 Section 226 of the Taxpayer Relief Act of 1997, Pub. L. 105-34, 111 Stat. 821 (1997), added § 1397E to the Internal Revenue Code to provide a credit to holders of Bonds under certain circumstances so that the Bonds generally can be issued without discount or interest. Ninety-five percent of Bond proceeds are to be used for qualified purposes, as defined by § 1397E(d)(5), with respect to a qualified zone academy, as defined by § 1397E(d)(4).

.02 Section 1397E(e)(1), as amended by § 304 of the Working Families Tax Relief Act of 2004, Pub. L. 108-311, 118 Stat. 1166 (2004), provides that the national Bond limitation is $400 million for each of the years 1998, 1999, 2000, 2001, 2002, 2003, 2004, and 2005. This amount is to be allocated among the States by the Secretary on the basis of their respective populations below the poverty level (as defined by the Office of Management and Budget) and is to be further allocated by each State to qualified zone academies within the State.

.03 Section 1397E(e)(4), as amended by § 509 of the Tax Relief Extension Act of 1999, Pub. L. 106-170, 113 Stat. 1860 (1999), provides that any carryforward of a limitation amount may be carried forward only to the first 2 years (3 years for carryforwards from 1998 or 1999) following the unused limitation year. For this purpose, a limitation amount shall be treated as used on a first-in first-out basis.

.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; and Rev. Proc. 2002-72, 2002-2 C.B. 931, allocated among the States the national limitation for 1998, 1999, 2000, 2001, 2002, and 2003, respectively.

SECTION 3. NATIONAL QUALIFIED ZONE ACADEMY BOND LIMITATION FOR 2004

The 2004 national limitation for Bonds is $400 million. This amount is allocated among the States as follows:

STATE MAXIMUM FACE AMOUNT OF BONDS THAT MAY BE ISSUED PURSUANT TO THE CALENDAR YEAR 2004 LIMITATION
Alabama $7,004,000
Alaska $613,000
Arizona $8,044,000
Arkansas $5,822,000
California $50,399,000
Colorado $4,772,000
Connecticut $3,054,000
Delaware $799,000
District of Columbia $1,062,000
Florida $22,524,000
Georgia $10,277,000
Hawaii $1,510,000
Idaho $1,609,000
Illinois $17,445,000
Indiana $6,041,000
Iowa $2,922,000
Kansas $2,944,000
Kentucky $6,249,000
Louisiana $8,504,000
Maine $1,861,000
Maryland $4,378,000
Massachusetts $7,092,000
Michigan $12,608,000
Minnesota $3,557,000
Mississippi $5,615,000
Missouri $6,030,000
Montana $1,335,000
Nebraska $1,981,000
Nevada $2,058,000
New Hampshire $799,000
New Jersey $7,453,000
New Mexico $3,590,000
New York $29,441,000
North Carolina $12,750,000
North Dakota $799,000
Ohio $12,028,000
Oklahoma $5,352,000
Oregon $4,159,000
Pennsylvania $12,608,000
Rhode Island $1,270,000
South Carolina $6,216,000
South Dakota $930,000
Tennessee $9,182,000
Texas $36,795,000
Utah $2,495,000
Vermont $668,000
Virginia $7,683,000
Washington $7,191,000
West Virginia $3,207,000
Wisconsin $5,111,000
Wyoming $482,000
American Samoa $385,000
Guam $405,000
Northern Marianas $373,000
Puerto Rico $20,132,000
Virgin Islands $387,000
Total $400,000,000

SECTION 4. EFFECTIVE DATE

This revenue procedure is effective as of October 7, 2004, and applies to Bonds issued pursuant to the national limitation for calendar year 2004 on or after January 1, 2004.

SECTION 5. DRAFTING INFORMATION

The principal author of this revenue procedure is Zoran Stojanovic of the Office of Division Counsel/Associate Chief Counsel (Tax Exempt & Government Entities). For further information regarding this revenue procedure, contact Mr. Stojanovic at (202) 622-3980 (not a toll-free call).

Part IV. Items of General Interest

REG-138176-02

Notice of Proposed Rulemaking Timely Mailing Treated As Timely Filing

AGENCY:

Internal Revenue Service (IRS), Treasury.

ACTION:

Notice of proposed rulemaking.

SUMMARY:

This document contains proposed regulations amending Treasury Regulation §301.7502-1 to provide that, other than direct proof of actual delivery, a registered or certified mail receipt is the only prima facie evidence of delivery of documents that have a filing deadline prescribed by the internal revenue laws. The proposed regulations are necessary to provide greater certainty on this issue and to provide specific guidance. The proposed regulations affect taxpayers who mail Federal tax documents to the Internal Revenue Service or the United States Tax Court.

DATES:

Written or electronic comments and requests for a public hearing must be received by December 20, 2004.

ADDRESSES:

Send submissions to: CC:PA:LPD:PR (REG-138176-02), room 5203, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-138176-02), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue, N.W., Washington, DC, or sent electronically, via the IRS Internet site at: www.irs.gov/regs or via the Federal eRulemaking Portal at http://www.regulations.gov/ (IRS — REG-138176-02).

FOR FURTHER INFORMATION CONTACT:

Concerning the regulations, Charles A. Hall, (202) 622-4940; concerning submissions, Sonya Cruse, (202) 622-7180 (not toll-free numbers).

SUPPLEMENTARY INFORMATION:

Paperwork Reduction Act

The collection of information contained in this notice of proposed rulemaking has been submitted to the Office of Management and Budget for review in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)). Comments on the collection of information should be sent to the Office of Management and Budget, Attn: Desk Officer for the Department of the Treasury, Office of Information and Regulatory Affairs, Washington, DC 20503, with copies to the Internal Revenue Service, Attn: IRS Reports Clearance Officer, SE:CAR:MP:T:T:SP, Washington, DC 20224. Comments on the collection of information should be received by November 22, 2004. Comments are specifically requested concerning:

Whether the proposed collection of information is necessary for the proper performance of the functions of the Internal Revenue Service, including whether the information will have practical utility;

The accuracy of the estimated burden associated with the proposed collection of information (see below);

How the quality, utility, and clarity of the information to be collected may be enhanced;

How the burden of complying with the proposed collection of information may be minimized, including through the application of automated collection techniques or other forms of information technology; and

Estimates of capital or start-up costs and costs of operation, maintenance, and purchase of service to provide information.

The collection of information in this proposed regulation is in §301.7502-1(e). This collection of information is voluntary. The likely recordkeepers are taxpayers who want to have evidence to establish the postmark date and prima facie evidence of delivery when using registered or certified mail.

Estimated total annual recordkeeping burden: 1,084,765 hours.

Estimated average annual burden hours per recordkeeper: 6 minutes (.10 hours).

Estimated number of recordkeepers: 10,847,647.

An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a valid control number assigned by the Office of Management and Budget.

Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103.

Background

This document contains proposed regulations amending 26 CFR part 301 under section 7502 of the Internal Revenue Code. Section 7502(a) first appeared as part of the recodification of the Code in 1954. Section 7502(a) is commonly known as the timely mailing/timely filing rule. Section 301.7502-1 of the Procedure and Administration Regulations provides rules for taxpayers to follow to qualify for favorable treatment under section 7502. There is a conflict among the Circuits of the United States Court of Appeals as to whether the provisions in section 7502 provide the exclusive means to establish prima facie evidence of delivery of a document to the IRS or the United States Tax Court. In particular, courts have reached differing conclusions regarding whether a taxpayer may raise a presumption of delivery of Federal tax documents to the IRS and the United States Tax Court only in situations in which the taxpayer uses registered or certified mail. These proposed regulations clarify the existing regulations and provide guidance on the need to use registered or certified mail to file documents with the IRS and the United States Tax Court to enjoy a presumption of delivery.

Explanation of Provisions

These proposed regulations amend §301.7502-1(e)(1) to clarify that, other than direct proof of actual delivery, the exclusive means to establish prima facie evidence of delivery of Federal tax documents to the IRS and the United States Tax Court is to prove the use of registered or certified mail. The IRS currently accepts only a registered or certified mail receipt to establish a presumption of delivery if the IRS has no record of ever having received the document in question. This policy not only is consistent with section 7502(c) but also provides taxpayers with certainty that, under the Code, a certified or registered mail receipt will establish prima facie evidence of delivery. Accordingly, the proposed regulations merely clarify and confirm current IRS practice under the existing regulations. These proposed regulations provide that the final regulations, to which these proposed regulations relate, will be effective for all documents mailed after the publication date of these proposed regulations.

Under section 7502(f)(3), the IRS may extend to a service provided by a private delivery service (PDS) a rule similar to the prima facie evidence of delivery rule applicable to registered and certified mail. To date the IRS has not received any comments or suggestions for extending this rule even though the IRS and the Treasury Department previously requested comments in a prior notice of proposed rulemaking under section 7502. See 64 FR 2606 (Jan. 15, 1999). As the IRS is clarifying what documentation it will accept as proof of delivery, it is appropriate to solicit comments on this issue again. Accordingly, the IRS and the Treasury Department encourage the public to make comments regarding whether the IRS and the Treasury Department should extend the prima facie evidence of delivery rule to a service provided by a PDS. These comments should address the reasons why the IRS should treat a service provided by a PDS as substantially equivalent to registered or certified mail, including a comparison of the benefits to taxpayers and the IRS of the PDS service with the benefits of registered and certified mail.

Special Analyses

It has been determined that this notice of proposed rulemaking is not a significant regulatory action as defined in Executive Order 12866. Therefore, a regulatory assessment is not required. It has also been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to the regulations.

It is hereby certified that the collection of information contained in this regulation will not have a significant economic impact on a substantial number of small entities. Accordingly, a regulatory flexibility analysis is not required. Although the collection of information in this notice of proposed rulemaking affects a substantial number of small entities, the economic impact on these small entities is not substantial. If a small entity uses registered or certified mail to file a document with the IRS, the additional burden (filling out the appropriate United States Postal Service forms) over and above using regular mail is not substantial. Furthermore, the extra cost to use registered or certified mail is not substantial as certified mail costs only $2.30 and registered mail can be used for as little as $7.50. Finally, the added burden of retaining the certified or registered mail sender’s receipt will be minimal as the receipt can be associated with the small entity’s copy of the document that it filed with the IRS.

Pursuant to section 7805(f), this notice of proposed rulemaking will be submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small businesses.

Comments and Requests for Public Hearing

Before these proposed regulations are adopted as final regulations, consideration will be given to any written (a signed original and 8 copies) or electronic comments that are submitted timely to the IRS. The IRS and the Treasury Department request comments on the clarity of the proposed rules and how they can be made easier to understand. All comments will be available for public inspection and copying. A public hearing may be scheduled if requested in writing by any person that timely submits written comments. If a public hearing is scheduled, notice of the date, time, and place for the public hearing will be published in the Federal Register.

Proposed Amendments to the Regulations

Accordingly, 26 CFR part 301 is proposed to be amended as follows:

PART 301B—PROCEDURE AND ADMINISTRATION

Paragraph 1. The authority citation for part 301 continues to read in part as follows:

Authority: 26 U.S.C. 7805 * * *

Par. 2. Section 301.7502-1 is amended by:

1. Adding two new sentences at the end of paragraph (e)(1).

2. Adding paragraph (g)(4).

The additions read as follows:

§301.7502-1 Timely mailing of documents and payments treated as timely filing and paying.

* * * * *

(e) * * * (1) * * * Other than direct proof of actual delivery, proof of proper use of registered or certified mail is the exclusive means to establish prima facie evidence of delivery of a document to the agency, officer, or office with which the document is required to be filed. No other evidence of a postmark or of mailing will be prima facie evidence of delivery or raise a presumption that the document was delivered.

* * * * *

(g) * * *

(4) Registered or certified mail as the means to prove delivery of a document. The last two sentences of paragraph (e)(1) of this section, when published as final regulations, will apply to all documents mailed after September 21, 2004.

Mark E. Matthews,
Deputy Commissioner for
Services and Enforcement.

Note

(Filed by the Office of the Federal Register on September 20, 2004, 8:45 a.m., and published in the issue of the Federal Register for September 21, 2004, 69 F.R. 56377)

Drafting Information

The principal author of the regulations is Charles A. Hall of the Office of the Associate Chief Counsel, Procedure and Administration (Administrative Provisions and Judicial Practice Division).

* * * * *

Announcement 2004-83

Electronic and Magnetic Specifications for Filing Form 8851, Summary of Archer MSAs

The following are updates to Rev. Proc. 2001-31, electronic and magnetic specifications for filing Form 8851, Summary of Archer MSAs.The format for filing these forms remains the same, however, there are changes to the types of acceptable media and editorial changes.

  1. The current reporting requirement is for Archer MSAs established from January 1, 2004, through June 30, 2004.

  2. The Martinsburg Computing Center has been renamed Enterprise Computing Center — Martinsburg (ECC-MTB).

  3. Call Site was renamed Information Reporting Program (IRP) Customer Service Section and can be reached at our toll-free number 866-455-7438.

  4. ECC-MTB no longer accepts magnetic tapes, 8mm, 4mm or Quarter Inch Cartridges (QIC) for the filing of Forms 8851.

  5. Electronic filing via the FIRE System is now an internet connection at http://fire.irs.gov. Filing procedures are essentially the same as the dial up connection. Refer to Publication 3609, Rev. 10-2004 for detailed instructions.

Questions concerning the filing of Form 8851 can be directed to the IRP Customer Service Section toll-free at 866-455-7438.

Announcement 2004-84

IRS and The George Washington University Law School To Sponsor Institute on International Tax Issues

The Internal Revenue Service announces the Seventeenth Annual Institute on Current Issues in International Taxation, jointly sponsored by the Internal Revenue Service and The George Washington University Law School, to be held on December 9 and 10, 2004, at the J.W. Marriott Hotel in Washington, DC. Registration is currently underway for the Institute, which is intended for international tax professionals.

The program will present a unique opportunity for top IRS and Treasury officials and tax experts, and leading private sector specialists, to address breaking issues and present key perspectives on new developments. The first day will feature sessions on the following:

  • Current Competent Authority Issues (with the Competent Authorities of France, Japan, the United Kingdom, and the United States;

  • Application of Functional Analysis to Corporate Restructurings;

  • Latest IRS Transfer Pricing Guidance;

  • Off-Shore Service Centers; and

  • Updates on Outbound Issues.

The Honorable Gregory F. Jenner, Acting Assistant Secretary (Tax Policy), U.S. Department of the Treasury, will deliver the luncheon address. The day will begin with an address by the Honorable George K. Yin, Chief of Staff, Joint Committee on Taxation.

The second day will focus on the following topics:

  • Updates on Inbound Issues;

  • Current Issues for Check-the-Box Planning;

  • Cross-Border Mergers, Acquisitions, and Financing Transactions; and

  • Application of Tax Shelter Rules to International Transactions.

The Honorable Mark W. Everson, Commissioner, Internal Revenue Service will deliver the luncheon address. The second day will also include an “Ask the IRS” panel featuring senior officials from the Service.

Those interested in attending or obtaining more information should contact The George Washington University Law School, at http://www.law.gwu.edu/ciit.

Announcement 2004-85

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
2nd US Infantry, Bel Air MD
Abundant Radio Ministries, Inc., Chaska MN
Action Waupaca, Inc., Waupaca WI
Adam Smith Institute Tr., Bethesda MD
Adaptive Community Approach Program, Incorporated, Waukesha WI
Ads-Martin Fromm Foundation for Education, Kansas City MO
Adult Provider Association, Rochester MN
Affordable Housing Solutions, Inc., Los Angeles CA
African Association Against Epidemics, Detroit MI
African Institute of Strategic Studies, Burtonville MD
Afrocentric Culture Organization, Madison WI
Agents of Change, Inc., Corpus Christi TX
Aim Asso, Inc., Glen Dale MD
Alagappa Foundation, Escondido CA
Albert Lea Aids Services, Albert Lea MN
All Gods Children, Inc., Wilmington DE
All Hallows Hall, Inc., Palm Beach FL
Allen Community Development Corporation, Washington DC
Alliance for Lymphoma Survivors, Washington DC
Alternative Building Coalition for Education, Inc., Frederick MD
American Academy of Distance Learning & Training, Inc., Valley City ND
American Devoting Volunteers for International Culture and Education, Fort Lauderdale FL
American Emergency Relief Fund, Eldridge MO
American Friends of the US-Israel Education Foundation, Minneapolis MN
American Liverpool Foundation, New York NY
American Soft Tennis Association, Beverly Hills CA
Angelos Dream, Inc., Baltimore MD
Anointed Hands Early Learning Center, Decatur GA
Apopka Talons Track Club, Apopka FL
Appalachian Chapter Signal Corps Regimental Association, Ft. Ritchie MD
ARC Reading Supervised Aartments Corporation, Woodbury NJ
Archer Heights Maplewood Group, Inc., Maplewood MN
Arkansas Cattle Women’s Foundation, Little Rock AR
Arundel Contemporary Arts Association, Inc., Annapolis MD
Attitude, Inc., Grand Rapids MI
Awakening Ministries, Inc., Kentwood MI
B Healthy, Detroit MI
Barnabas Project Society, Bixby OK
Barrow Curling & Hockey Association, Barrow AK
Basic Neighborhood Services, Inc., Muskegon MI
Beauchamp Charity Foundation, Coral Gables FL
Begin Again Ministries, Inc., Springfield MO
Beltrami Nursing Home Auxiliary, Bemidji MN
Ben Coleman Basketball Camp, Shakopee MN
Best Interest of the Child, Inc., Overland Park KS
Better Community Foundation, Marina Del Rey CA
Biblical Apostolic Organization, Inc., Hillsdale MI
Black Education Scholarship Team, Tehachapi CA
Black Men in Motion, Inc., Wilmington DE
B O L T, Inc., Detroit MI
Breadlebaine Riding Program, Inc., Champlin MN
Break the Chain, Springfield MO
Breast Cancer Awareness Program for Poland, Inc., Washington DC
Butler County Housing & Community Development Corporation, Butler PA
Cafe Kosmos, Inc., Grand Forks ND
Candle Project, Inc., Kalamazoo MI
Capital Area Swim Team, Mason MI
Card Pal, Inc., Arlington VA
Carmelites of Mary Immaculate of North America, Lake Orion MI
Carroll County Resource Center, Inc., Carroll IA
C C U Community Development Corporation, Sicklerville NJ
Cedric the Entertainer Charitable Foundation, Inc., St. Louis MO
Center Court Youth Tennis Academy, Inc., Wichita KS
Center for Public Health in Asia, Inc., Baltimore MD
Challenger Learning Center of Anne Arundel County Maryland, Inc., Annapolis MD
Channel K16CO, Inc., Garfield MN
Charlie Johnson Scholarship Fund, Inc., Bladensburg MD
Child Development Foundation, Herndon VA
Child Is a Child, St. Louis MO
Children of Chernobyl Project of Greater Chattanooga, Chattanooga TN
Childrens Art Foundation, Overland Park KS
Childrens Garden, Inc., Council Bluffs IA
Christian Community Coalition, Inc., Rockville MD
Christian Thrift Center, Inc., Frederick MD
Christopher House, Inc., Kearney NE
Christos Community & Personal Development Services, Inc., Jackson MI
Church Without Walls, St. Louis MO
Churches of Soulard, Inc., St. Louis MO
City Market Arts and Education Foundation, Inc., Kansas City MO
Clan Shaw Society, Olney MD
Clean Activities, Inc., St. Paul MN
Close to My Heart, Saint Paul MN
Colfax Community Chest, Inc., Colfax IA
Collins Childrens Workshop, St. Cloud MN
Coming Home, Inc., Ocean City NJ
Commercial Sexual Exploitation Resource Institute, Minneapolis MN
Committed Black Women, Inc., Arnold MD
Committee for America the Beautiful, Omaha NE
Communities Taking Action, Inc., Shelbina MO
Community Empowerment Educational Strategies, Washington DC
Community Services Representatives, Inc., Baltimore MD
Community Support Outreach, Inc., Portland OR
Community Thrift Store, Inc., Madison WI
Comprehensive Family Preservation Center, Incorporated, Baltimore MD
Concerned About the Future of Our Children, Inc., Baltimore MD
Concerned Citizens Committee, North Beach MD
Conscious Business Alliance, Edina MN
Council Oak Center for Independent Living, Inc., Granger IN
Crafts for Economic Empowerment, Inc., Washington DC
Creative Care Vision, Inc., Clinton MD
Crimson & Cream Foundation, St. Paul MN
Critical Life Choices Foundation, Grosse Pointe Farms MI
Crumbs Charity Corporation, Baltimore MD
Curtain Up, Inc., Centerville IA
D and D Evangelistic Crusades, Inc., Lebanon MO
D Paws Dardenne Prairie Adoption Wellness Shelter, Wentzville MO
D A D C, Sikeston MO
Dade ARC Foundation, Inc., Miami FL
Dakota Cup Charities, Inc., Mobridge SD
Dan Trail Memorial & Scholarship Fund, Beloit KS
Danville Senior Housing, Inc., Norfolk VA
David Greene Foundation, Cambridge MD
Dearing Detroit Dance, Detroit MI
Defiance Emergency Management Association, Defiance MO
Domestic Violence Coordinating Council of Greater Omaha, Omaha NE
Dove Meadow Ministries, Whitewright TX
Down River Nutrition Program, Inc., Marine City MI
Downtown Promoters, Inc., Hampton VA
Dream Dreams Foundation for Underprivileged Children, Inc., Baltimore MD
Dupont Park Adventist Apartments, Inc., Washington DC
Dwight Mosley Memorial Fund, Washington DC
East Prairie Enterprise Community Health Consortium, E. Prairie MO
Education for Peace, Washington DC
Educational Resources Unlimited, Chesapeake VA
Effective Technological Training, Inc., W. Bloomfield MI
Elyse Foundation, Battle Creek MI
Endeavor for Social Equality, Inc., Minneapolis MN
Environment and Our Common Past, Washington DC
Environmental Education Camps, Incorporated, Baltimore MD
E S H Posse, Inc., Omaha NE
Ethiopian Social Services, Inc., Silver Spring MD
ETP International, Inc., East Granby CT
Family Assistance, Inc., Middletown MD
Fang Theatre Company, Ltd., New York NY
Fearless Leadership Institute, Eagan MN
Feminists for Life of Wisconsin, Inc., Wauwatosa WI
Financial Education Services, Brookings SD
First Step Another Step, Detroit MI
Foley - Mason Scholarship Fund, Inc., Cloquet MN
Forflint, Flint MI
Foundation for Glastonbury Public Schools, Inc., Glastonbury CT
Foundation for Integrated Services, Olney MD
Foundation Khadimou Rassoul North America, Washington DC
Foundation Oya-Ras Xango, Washington DC
Franchise Emergency Action Team, Milford CT
Free Hope Outreach Community Development Corporation, Bladensburg MD
Freed Hardeman University Investment Corporation, Inc., Henderson TN
Freedom Affordable Housing Corporation, Baltimore MD
Friends of Erevna International Peace Center, Bethesda MD
Friends of the Centralia Public Library, Centralia MO
Friends of the Eden Prairie Community Band, Richfield MN
Friends of the Lake City Public Library, Lake City MN
Friends of the Perry Public Library, Perry IA
Frogtown Puzzled Images, Inc., St. Paul MN
Froom Parise Society, Inc., Wilmington DE
Fulbright International, Inc., Baltimore MD
Future Dreams, Inc., Detroit MI
Gambia Foundation, Inc., Washington DC
Gamma Chi Educational Foundation, Inc., West Friendship MD
Gbakanda Afrikan Tiata International, Inc., Stone Mountain GA
Giles County Volunteer Disaster Relief, Pearisburg VA
Glen Park Coalition of Concern, Inc., Gary IN
Glenn & Laura L. Mullins Community Foundation, Inc., Ypsilanti MI
Global Operations Fire-Rescue Services, Newport RI
Glory of God Church, Inc., Sarasota FL
Gods Woman Ministries, Inc., St. Louis MO
Gomidas Institute, Trenton NJ
Good Samaritan Children’s Mission, Sugar Land TX
Good Samaritans Medical Foundation, Minneapolis MN
Grams and Grands Mid-City Housing Corporation, St. Louis MO
Grand Rapids Hoops Care Foundation, Grand Rapids MI
Grandview Athletic Association, Dittmer MO
Greater Denver Activities Foundation, Inc., Denver IA
Greater Grand Rapids Amputee Golf Association, Inc., Kentwood MI
Greater New Light GNL Community Development Corporation, Detroit MI
Greater Pothole Region Family Center, Inc., Massena IA
Greenfield Public Library Foundation, Inc., Greenfield WI
Grenadian-American Development Organization, Inc., Washington DC
Halfmoon Homestead Sanctuary, Inc., Tomahawk WI
Happy Angels, Inc., Miami FL
Harmony Traveling Theatre Company, Hyattsville MD
Harvesters Team, Inc., Plymouth MN
Harvesting a Cure, Bloomfield Hills MI
Harvey Community Center, Harvey IL
HBCU-MI Consortium for National and International Programs, Bethesda MD
Healing Resource Center, Inc., Bethesda MD
Health Care for all Education Fund, Inc., Towson MD
Hear Me & Co., San Francisco CA
Heartland Animal Society, Poplar Bluff MO
Heet Academic Track Club, Inc., Bowie MD
Hemispheric Studies Institute, Washington DC
Heritage in the Woods Association, Laingsburg MI
Holistic Center, Inc., Ridgley MD
Holistic Home Health Systems, Springfield MI
Holy Spirit School Class of 1966 Memorial Fund, Eagan MN
Home of Agape, Grand Rapids MI
Homes for You, Springfield MO
Hometown Environmental Program, Jackson MS
Hook & Ladder Foundation, Inc., Virginia Beach VA
Horn of Africa Support Program, Arlington VA
Hortonville Area Educational Foundation, Inc., Hortonville WI
Hospice Coalition of Michigan, Lansing MI
Howard High Alumni Association, Incorporated, Wilmington DE
Humanity Resources Development, Inc., Lake Worth FL
Iglesia Evangelica Pentecostes Jehova Nissi, Grand Island NE
Iluminadas Performing Arts School, Inc., Minneapolis MN
I M A G E S, Inc., Wichita KS
Impact Alliance, Inc., Detroit MI
Innovations in Community Support, Inc., Waukesha WI
Innovative People Solutions, Inc., Lawrence KS
Inspiring Self-Sufficiency in Sisters, Inc., Washington DC
Institute for Civil Society, Mountain View CA
Institute for Faith and Psychological Sciences, Arlington VA
International Association of Fire Fighters, Grottoes VA
International Contingency and Development Fund, Bethesda MD
International Gallery of Contemporary Art-Minneapolis, Minneapolis MN
Iowa Watersheds, Iowa City IA
Jackies Angels, Vienna VA
Jackson Firefighters Association Corp., Cedarburg WI
Jersey Jazz Arts Lyceum, Eatontown NJ
Jesus on the Move Ministries, Inc., Fort Dodge IA
Jimmy Gaul Memorial Foundation, Grand Rapids MI
John Wesley Development Corporation, Baltimore MD
Journey Ministries, Inc., Detroit MI
Jump Start, Inc., Benton Harbor MI
Juvenile Pyramid Foundation, Fort Washington MD
Kansas City Pet Adoption League, Kansas City MO
Kanza Rail-Trails Conservancy, Inc., Emporia KS
Kaulele, Kailua HI
KB3BOI Repeater Group, Inc., Pomfret MD
Kearney Area Interfaith Caregivers, Kearney NE
Kentucky Federation of Families for Children’s Mental Health, Inc., Georgetown KY
Kidie Koral Child Care Center, Inc., Landover MD
Kids First Foundation, Minneapolis MN
Kids N Care, Inc., Mandan ND
Koinonia, Inc., Jackson MI
Korean American Advanced Institute of Science and Engineering, Inc., Rockville MD
Kuumba Center, Inc., Milwaukee WI
Lakes Area of Oakland County Community Foundation for Children, Farmington Hills MI
Lakeshore Center for Attitudinal Healing, Inc., Muskegon MI
Lamancha Child Care, Inc., Woodbine MD
Law Enforcement Family Training Foundation, Topeka KS
Lawrence Scotty Scot Jazz Scholarship Foundation, Rehoboth Beach DE
Le Legion Du Lugnuts, Lansing MI
League for Theoanthrpological Religious and Constitutional Studies of Subst, Washington DC
Learning for Life Institute, Inc., Overland Park KS
Lester Prairie Education Foundation, Inc., Lester Prairie MN
Life With Dignity Association, Manassas VA
Linsey Porter Charity Fund, Inc., Oak Park MI
Little Eagle Resident Organization, Little Eagle SD
Long Institute for Children and Technology, Washington DC
LSS Housing Eau Claire, Inc., Milwaukee WI
Lucerne Valley Citizen on Patrol Unit 414, Lucerne Valley CA
Macedonia Firemens Association, Macedonia IA
Macedonia International, Inc., Grand Rapids MI
Macedonia P Corporation, Baltimore MD
Madison Area Interfaith Network, Inc., Madison WI
Malden Band Boosters, Malden MO
Maple City Assisted Living, Adrian MI
Mar-Va Theater Performing Arts Center, Inc., Pocomoke City MD
Marble Hill Main St., Inc., Marble Hill MO
Marianne Simmons Pretzer Educational Foundation, Manhattan KS
Mary and Patty Bowden Foundation, San Leandro CA
Maryland Longterm Care Advocacy Services, Inc., Baltimore MD
Maryland Youth Baseball, Inc., Huntington MD
Mastar, Wilmington DE
Match for Life, Southfield MI
Mayors Scholarship Fund, Pinconning MI
McAleer School of Irish Dance Parents Association, Hockessin DE
McClure River Volunteer Fire Dept., Inc., Clinchco VA
McDonald County Technical Rescue, Pineville MO
McGovern Family Foundation, Inc., Washington DC
Med-Gard, Inc., Chevy Chase MD
Med Star Ambulance & Rescue, Inc., Ladysmith WI
Mekane Hizunan Welfare & Assistance Organization, Washington DC
Melody Ranch Motion Picture Museum, Newhall CA
Melvindale Alliance for Progress, Lincoln Park MI
Metamorphosis Institute, Inc., Ridge NY
Methodist Boys High School Alumni Association-Washington Metropolitan Area, Inc., Bowie MD
Michigan National Organization for Women Foundation, Inc., Birmingham MI
Michigan Resources Foundation, Inc., Nashville MI
Mid-Town Yard Maintenance Corporation, W. Allis WI
Mid-Wisconsin Chapter AIB, Inc., Elroy WI
Midwest Christian Fellowship of the Blind, Omaha NE
Minnesota Agriculture 2010, Prior Lake MN
Minnesota Amateur Fencing, Inc., Plymouth MN
Minnesota Center for the Book, Inc., Saint Paul MN
Minnesota Habitat Helpers, Inc., Rochester MN
Minnesota Hmong Youth Crime Prevention & Educational Support, Inc., St. Paul MN
Missouri Associated Corporation for Veterans, Waynesville MO
Mosods Imrei Emes, St. Louis MO
Mount Carmel International, Incorporated, Oxon Hill MD
Mount Hermon Caring & Sharing Development Corporation, Flint MI
Mount Vernon Inter-American Institute on Migration & Labor, Inc., Washington DC
Moving in Action Corporation, Baltimore MD
Mt. Zion Economic Development Corporation, Ontario CA
Muskegon Area Fire Chiefs Association, Inc., Muskegon MI
Muslim Community Services, Inc., Chesterfield MO
My Soul Sings, Inc., St. Louis MO
National Association of Hispanic Serving Health Profession, Inc., Washington DC
National Coalition of Black American Men, Inc., Milwaukee WI
National Leadership Foundation, Inc., St. Louis MO
National Teaching and Learning Institute, Washington DC
Native American Health Management Association, Minneapolis MN
Native Americans United, Springfield MO
Nebraska Mormon Trails Association, Inc., Kearney NE
Nebraska Parent Network, Omaha NE
Network of Associates for the Health of Expatriates, Mammoth Lakes CA
Networks Organized to Use Resources & Information to Strengthen Hope, Inc., Racine WI
New Beginning Assisted Living Center, Manson IA
New Howard Suamico Library Fund, Green Bay WI
New Walnut Hill Community Development Corporation, Milwaukee WI
Newsome Health Service, Inc., Kansas City MO
North Central Virginia Association of Philippine Physicians, Inc., Richmond VA
North High School Athletic Foundation, Sioux City IA
Northeast Neighborhood Youth Program, Bloomington MN
Northern Area Community Housing Corporation, Detroit MI
Northfield Citizens Online, Northfield MN
Northwest Nutritional Center, Houston TX
Oneota Valley Cultural Club, Inc., Decorah IA
Open Fields, Richfield MN
Open Space Management, Inc., El Cajon CA
Operation Love, Inc., Washington DC
Operation Rudolph, Duluth MN
Orbit, Inc., St. Louis MO
Organization for Universal Communal Harmony Touch, Fairfax VA
Palama Scholarship Foundation, Honolulu HI
Parents Coalition for Airbag Warnings, Washington DC
Parish Green, Inc., Camden DE
Parker Square Tenant Association, Kansas City MO
Parkside Development Company, Inc., Detroit MI
Passaic County Collaborative Coalition, Inc., Freehold NJ
Pattys Place, Lebanon MO
Peacemobile, Inc., Omaha NE
Pemiscot County Economic Development, Inc., Caruthersville MO
People Against Violence, Inc., Waterloo IA
Phap Hoa Buddhist Association, Inc., Alexandria VA
Phoenix Foundation, Exeter MO
Pilgrimage, Inc., Ann Arbor MI
Plans into Action, Inc., Fort Washington MD
Porcinus Sanctum Limited, Joppa MD
Power of the Gospel, Inc., Bloomington MN
Power With People, Seattle WA
Powerplay Foundation, Inc., Minnetonka MN
Preservation Chelsea, Chelsea MI
Presidents All-American Musicians, Springfield MO
Pristinic Bible Society, Springfield MO
Professional Perinatal Services, Inc., Lakeview MI
Project Camp, Montgomery AL
Project Help, Springfield MO
Prosperity and Success Unlimited, Concord NC
Prosperity Institute, Arlington VA
Puentes, Bethesda MD
Quality Health Management, Inc., Rochester MN
Quality Human Services, Inc., Oak Park MI
Rankin Sports, Inc., -The All American Football Camp, Colonial Heights VA
Reading to Reduce Recidivism, Pontiac MI
Redwood Basketball Association, Redwood Falls MN
Remington Home Corporation, Remington VA
Research Information and Education, Inc., Claremont CA
Research Institute, Woodbury MN
Resource for Community Connections, Inc., Wausau WI
Rescue Disadvantaged Children Foundation, San Diego CA
Revolution, Inc., Austin TX
Rise for Recovering Women and Children, Sterling Heights MI
RJS Community Outreach, Inc., Detroit MI
Road Warriors Basketball Team, Southfield MI
Robin Nest Child Care Center of Pontiac, Pontiac MI
ROC Group, Kirkwood MO
Roger Pettay Ministries, Inc., Hutchinson KS
Russian Arts Society, Washington DC
Saint John Mission Society, Frankenmuth MI
SCHCC Benefit Club Foundation, Inc., Reedsburg WI
Second Sunday Ministries, Inc., Wilmington DE
Seeds of Humanity Foundation, Inc., Springfield VA
Senior Care Group, Inc., Hockessin DE
Sisters of Soul, Minneapolis MN
Sizzling Stars, Inc., Stillwater MN
SLM Grand Finney Development Corporation, St. Louis MO
Small Church Ministries, Inc., Grand Rapids MI
Snowmobile Educational Safety & Research Association, Ravenna MI
Society Foundation, Inc., Baltimore MD
Sofene Family Association, Inc., Bethesda MD
Solid Boundaries Association, Shawnee KS
Somali Relief and Rehabilitation of Minnesota, Minneapolis MN
Somerset Committee for the Homeless, Inc., Pocomoke City MD
Somerset County Crime Solvers, Inc., Crisfield MD
South Richmond Ministerial C & C, Richmond VA
South Sudanese American Friendship Association, Sioux Falls SD
Spirit Lake Victim Assistance Program, Inc., Fort Totten ND
Sports Enhancements, Inc., Greenbelt MD
St. Clair County Down Syndrome Support Group, Port Huron MI
St. Louis African American Museum, St. Louis MO
St. Louis Silver Hawks Athletics, Inc., St. Louis MO
St. Luke Community Development, Inc., Detroit MI
St. Peter and Paul Historical Foundation, Solon IA
Start Hummin Foundation, St. Louis MO
Step Into 2000, Inc., Wilmington DE
Strength and Hope Productions, Minneapolis MN
Strength for Today Ministries, Norfolk VA
Student Coalition Against Tobacco, Inc., Parkerburg WV
Student Disabilities Advocate, Inc., Wilmington DE
Student Services Corporation, Bay City MI
Summit University Basketball Association, St. Paul MN
Swartz Creek Community Playground, Swartz Creek MI
Systems Change Network, Des Moines IA
T A I L S, Inc., Grosse Ile MI
Talbot County Family Support Center, Inc., Easton MD
Teacher Restoration Corps, Inc., Green Bay WI
Technical Assistance for Pollution Prevention, Chichester NH
Thembalealethu Millenia the Faith-Hope Millenia, Washington DC
Today and Yesterdays Auto, New Prague MN
Toys for Tots Holiday Benefit Gala, Washington DC
Transition Services, Inc., Detroit MI
Tribe Theatre, Milwaukee WI
Trinity Bethel, Inc., Houston TX
Twenty-First Century Teens, Inc., Hagerstown MD
Twin Cities Airport Task Force, Minneapolis MN
Twin Cities Black Film Project, Minneapolis MN
Two Shores Cultural Institute, Palo Alto CA
Umoja, Inc., St. Paul MN
United Credit Counseling Services, Inc., Columbia MD
United States-Mexico Cultural & Educational Foundation, Washington DC
Unity Community Development Group, Detroit MI
University of Maryland Eastern Shore Parents Association, Waldorf MD
Unlimited Vision, Inc., Haslett MI
Uplands I Affordable Housing Corporation, Baltimore MD
Uplands II Affordable Housing Corporation, Baltimore MD
Urban Community Unification, Inc., Newark NJ
USTA Grass Roots Program of Racine, Racine WI
Velo-Cardio-Facial Sydrome Mid-Atlantic Support Group, Inc., Stevenson MD
Versailles Area Ministerial Alliance, Versailles MO
Veteran Corps Foundation, Rehoboth MA
Vietnamese Community of Washington DC-Maryland & Virginia, Falls Church VA
Vineyard Via De Cristo, Inc., Gaithersburg MD
Vision Entertainment Performing Arts Group, Inc., Los Angeles CA
Visionary International, Inc., Fordyce NE
Visionworks, San Antonio TX
Volunteer and Community Service Foundation of Nebraska, Lincoln NE
WAAR, Incorporated, New Orleans LA
Walter Reed Army Medical Center WRAMC Army Family Team Building, Washington DC
Waterford Youtheatre, Inc., White Lake MI
Wayne County Crime Stoppers, Inc., Detroit MI
Weatherization Assistance Program Technical Assistance Center, Washington DC
Wellspring Ministries, Inc., Lutherville MD
West Michigan In-Line Hockey Association, Jenison MI
Wetland Restoration Management, Wayzata MN
Whispering Meadows Ranch, Inc., Blue Springs MO
Who Cares, Inc., Detroit MI
Wichita Tigers Youth Football Association, Wichita KS
Wildlife & Habitat Preservation Society, Inc., Midland MI
Will Go, Inc., Fort Dodge IA
Willing Hands, Ltd., Germantown MD
Wings of Love, Inc., Ann Arbor MI
Winnebago Challenger Little League, Oshkosh WI
Winside Firefighters Association, Winside NE
Within Reach Institute, Florissant MO
Women Matter, Grand Rapids MI
Women Ministering Women, Inc., Kechi KS
World Dental Outreach, Inc., Smyrna GA
Worldwide Institute for Personal Evangelism, West Plains MO
Yes Projects, St. Louis MO
Young People United, Ltd., Minneapolis MN
Zion Ministries International, Inc., Grand Rapids MI

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.

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 2004-43

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
2004-83 2004-43 I.R.B. 2004-43
2004-84 2004-43 I.R.B. 2004-43
2004-85 2004-43 I.R.B. 2004-43


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
2004-69 2004-43 I.R.B. 2004-43


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
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


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


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
9161 2004-43 I.R.B. 2004-43


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 2004-43

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
2003-80 Superseded by Rev. Proc. 2004-60 2004-42 I.R.B. 2004-42 682
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
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


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