Index of IRS Documents - 2004
The Internal Revenue Service regularly provides the Section with memos and notifications, including advance notices of proposed rulemaking, revenue rulings, and final regulation notices, often in advance of their publication elsewhere. The Section posts these materials on its website as we receive them. The following index lists the IRS document number, affected IRC Section(s) (when applicable), release date, Section Committees with primary and secondary jurisdiction over these code sections, and each title as provided by the IRS. Documents are provided in Adobe Acrobat format unless otherwise indicated.
A04
| IRS # | I.R.C. § | Date | Title |
| A04-46 | n/a | 5/5/04 | Son of Boss Settlement Initiative |
| A04-43 | 412 | 5/6/04 | Notices Required When an Employer Elects the Alternative Deficit Reduction Contribution |
| A04-38 | 412 | 4/13/04 | Alternative Deficit Reduction Contributions to Pension Funds |
| A04-33 | 401 | 4/16/04 | Procedures for Issuing Opinion and Advisory Letters as to the Acceptability of Pre-Approved Plans |
| A04-32 | 401 | 4/16/04 | Status of the Service's Employee Plans Determination Letter Program |
IR 04
| IRS # | I.R.C. § | Date | Title |
| IR04-67 | n/a | 5/12/04 | IRS Tax Forums Planned for this Summer |
| IR04-61 | n/a | 5/3/04 | Australia, Canada, UK and US Agree to Establish Joint Task Force |
| IR04-23 | n/a | 2/26/04 | DeNovio Selected as Deputy Chief Counsel (Technical) |
| IR04-14 | n/a | 1/28/04 | Treasury and IRS Propose New Tax Form for Corporate Tax Returns |
JS
| IRS # | I.R.C. § | Date | Title |
| JS-1320 | 412 | 4/12/04 | Treasury and IRS Issue New Pension Interest Rate For Defined Benefit Plans |
N 04
| IRS # | I.R.C. § | Date | Title |
| N04-39 | 1 | 5/6/04 | Applying JGTRRA 2003 to Capital Gain Dividends Paid by Mutual Funds and REITs |
| N04-37 | 1504 | 5/6/04 | Intention to Propose Regulations Regarding When Value Requirement May Be Treated as Met |
| N04-36 | 4942 | 4/21/04 | Treatment of Distributions From a § 4947(A)(2) Split-Interest Trust in Computing a Foundation's Distributable Amount |
| N04-35 | 4940 | 4/21/04 | Treatment of Distributions Received from a Trust or Estate in Computing a Foundation's Net Investment Income |
| N04-34 | 412 | 4/13/04 | Weighted Average Interest Rate Modification for Determining Pension Fund Contributions |
| N04-16 | n/a | 2/12/04 | Relief from Certain Information Reporting Requirements of Rev. Rul. 2003-43 |
R
| IRS # | I.R.C. § | Date | Title |
| R-167265-03 | n/a | 4/7/04 | Correction to Guidance under § 1502; Application of § 108 to Members of a Consolidated Group |
| R-165579-02 | 368 | 3/2/04 | Corporate Reorganizations; Transfers of Assets or Stock Following a Reorganization |
| R-139792-02 | n/a | 4/21/04 | Partner’s Distributive Share: Foreign Tax Expenditures |
| R-126967-03 | n/a | 2/19/04 | Value of Life Insurance Contracts when Distributed from a Qualified Retirement Plan |
| R-122379-02 | n/a | 2/19/04 | Hearing Agenda |
| R-116564-03 | 358 | 5/3/04 | Determination of Basis of Stock or Securities Received In Exchange For, or With Respect to, Stock or Securities in Certain Transactions |
RP 04
| IRS # | I.R.C. § | Date | Title |
| RP04-33 | 446, 1272 | 5/6/04 | Treating Income from Credit Card Late Fees as Interest Income on a Pool of Credit Card Loans |
| RP04-32 | 446, 451 | 5/6/04 | Credit Card Issuers May Account for Annual Fee Income Using the Ratable Inclusion Method for Credit Card Annual Fees |
| RP04-31 | 461 | 5/6/04 | Changing the Method of Accounting for Transactions That Improperly Use Contested Liability Trusts |
| RP04-29 | 274 | 5/4/04 | Statistical Sampling Methodology to Establish substantiated Meal and Entertainment Expenses |
| RP04-28 | 851 | 5/6/04 | Treating a Repurchase Agreement (repo) as a Government Security for Purposes of Qualifying as a RIC |
| RP04-24 | 704 | 4/8/04 | Guidance to Issuers of Qualified Mortgage Bonds Regarding the United States and Area Median Gross Income Figures |
| RP04-16 | 402 | 2/13/04 | Determination of Fair Market Value |
| RP04-15 | 412 | 1/29/04 | Process for Requesting Waivers from the Minimum Funding Standards |
| RP04-12 | 35 | 2/12/04 | Health Insurance Costs of Eligible Individuals |
RR 04
TD 91
| IRS # | I.R.C. § | Date | Title |
| TD 9127 | 108, 1017 | 5/11/04 | Reduction of Tax Attributes Due to Discharge of Indebtedness |
| TD 9125 | 221 | 5/7/04 | Deduction for Interest on Qualified Education Loans |
| TD 9124 | 465 | 5/3/04 | At-Risk Limitations; Interest Other Than That of a Creditor |
| TD 9123 | 1296 | 5/3/04 | Electing Mark to Market for Marketable Stock |
| TD 9121 | 704 | 4/21/04 | Partner’s Distributive Share: Foreign Tax Expenditures |
| TD 9114 | various | 2/18/04 | Electronic Payee Statements |
