Highlights of This IssueSPECIAL ANNOUNCEMENTINCOME TAXEMPLOYEE PLANSEXEMPT ORGANIZATIONSADMINISTRATIVEPrefaceThe IRS MissionIntroductionPart I. Rulings and Decisions Under the Internal Revenue Code of 1986T.D. 9161Part III. Administrative, Procedural, and MiscellaneousNotice 2004-68Notice 2004-69Rev. Proc. 2004-61Part IV. Items of General InterestREG-138176-02Announcement 2004-83Announcement 2004-84Announcement 2004-85Definition of Terms and AbbreviationsDefinition of TermsAbbreviationsNumerical Finding ListNumerical Finding ListEffect of Current Actions on Previously Published ItemsFindings List of Current Actions on Previously Published ItemsHow to get the Internal Revenue BulletinINTERNAL REVENUE BULLETINCUMULATIVE BULLETINSACCESS THE INTERNAL REVENUE BULLETIN ON THE INTERNETINTERNAL REVENUE BULLETINS ON CD-ROMHow to OrderWe Welcome Comments About the Internal Revenue Bulletin 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. The current reporting requirement is for Archer MSAs established from January 1, 2004, through June 30, 2004. The Martinsburg Computing Center has been renamed Enterprise Computing Center — Martinsburg (ECC-MTB). Call Site was renamed Information Reporting Program (IRP) Customer Service Section and can be reached at our toll-free number 866-455-7438. ECC-MTB no longer accepts magnetic tapes, 8mm, 4mm or Quarter Inch Cartridges (QIC) for the filing of Forms 8851. 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 How to get the Internal Revenue Bulletin INTERNAL REVENUE BULLETIN The Introduction at the beginning of this issue describes the purpose and content of this publication. The weekly Internal Revenue Bulletin is sold on a yearly subscription basis by the Superintendent of Documents. Current subscribers are notified by the Superintendent of Documents when their subscriptions must be renewed. CUMULATIVE BULLETINS The contents of this weekly Bulletin are consolidated semiannually into a permanent, indexed, Cumulative Bulletin. These are sold on a single copy basis and are not included as part of the subscription to the Internal Revenue Bulletin. Subscribers to the weekly Bulletin are notified when copies of the Cumulative Bulletin are available. Certain issues of Cumulative Bulletins are out of print and are not available. Persons desiring available Cumulative Bulletins, which are listed on the reverse, may purchase them from the Superintendent of Documents. ACCESS THE INTERNAL REVENUE BULLETIN ON THE INTERNET You may view the Internal Revenue Bulletin on the Internet at www.irs.gov. Under information for: select Businesses. Under related topics, select More Topics. Then select Internal Revenue Bulletins. INTERNAL REVENUE BULLETINS ON CD-ROM Internal Revenue Bulletins are available annually as part of Publication 1976 (Tax Products CD-ROM). The CD-ROM can be purchased from National Technical Information Service (NTIS) on the Internet at www.irs.gov/cdorders (discount for online orders) or by calling 1-877-233-6767. The first release is available in mid-December and the final release is available in late January. How to Order Check the publications and/or subscription(s) desired on the reverse, complete the order blank, enclose the proper remittance, detach entire page, and mail to the P.O. Box 371954, Pittsburgh PA, 15250-7954. Please allow two to six weeks, plus mailing time, for delivery. We Welcome Comments About the Internal Revenue Bulletin If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it, we would be pleased to hear from you. You can e-mail us your suggestions or comments through the IRS Internet Home Page (www.irs.gov) or write to the IRS Bulletin Unit, SE:W:CAR:MP:T:T:SP, Washington, DC 20224