Table of Contents

• Highlights of This Issue
  • SPECIAL ANNOUNCEMENT
    • Announcement 2004-46
  • INCOME TAX
    • Rev. Rul. 2004-47
    • Rev. Rul. 2004-48
    • T.D. 9128
    • REG-128590-03
    • Notice 2004-38
    • Rev. Proc. 2004-30
    • Announcement 2004-44
    • Announcement 2004-46
  • EMPLOYEE PLANS
    • Announcement 2004-43
  • EXEMPT ORGANIZATIONS
    • Announcement 2004-45
  • ADMINISTRATIVE
    • Rev. Rul. 2004-49
    • Notice 2004-37
    • Notice 2004-38
    • Announcement 2004-46
    • Announcement 2004-47
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • Rev. Rul. 2004-49
    • ISSUE
    • FACTS
    • LAW
    • ANALYSIS
    • HOLDING
    • DRAFTING INFORMATION
  • Rev. Rul. 2004-47
    • ISSUE
    • FACTS
    • LAW AND ANALYSIS
    • HOLDINGS
    • DRAFTING INFORMATION
  • T.D. 9128
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • Special Analyses
    • Adoption of Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
  • Rev. Rul. 2004-48
    • DRAFTING INFORMATION
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2004-37
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. INTERIM RELIEF
    • SECTION 4. REQUEST FOR COMMENTS
    • SECTION 5. DRAFTING INFORMATION
  • Notice 2004-38
    • PURPOSE
    • BACKGROUND
    • DISCUSSION
      • I. Revised Definition of Qualified Amended Returns
      • II. Effective Date of Regulations Issued Pursuant to This Notice
    • DRAFTING INFORMATION
  • Rev. Proc. 2004-30
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. SCOPE
    • SECTION 4. CHANGE IN METHOD OF ACCOUNTING
    • SECTION 5. EFFECTIVE DATE
    • SECTION 6. EFFECT ON OTHER DOCUMENTS
    • DRAFTING INFORMATION
• Part IV. Items of General Interest
  • REG-128590-03
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • Proposed Effective Date
      • Special Analysis
      • Comments and Requests for a Public Hearing
    • Proposed Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
  • Announcement 2004-43
    • I. Background
    • II. Required Notice to Participants and Beneficiaries
      • 1. Due Date of the Alternative Deficit Reduction Contribution and Amount by Which Required Contribution is Reduced
      • 2. Benefits Eligible for Guarantee and Limitations on Guarantee
      • C. Method of Delivery
    • III. Required Notice to PBGC
      • A. Due Date of the Alternative Deficit Reduction Contribution and Amount by Which Required Contribution Was Reduced
      • B. Time to Restore Plan to Full Funding
      • C. Comparison of Underfunded Amount with Capitalization
      • Method of Delivery
    • IV. Time For Making Election
    • V. Transition
    • VI. Paperwork Reduction Act
    • VII. Effect on Other Documents
    • Drafting Information
  • Announcement 2004-44
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • SPECIAL ANALYSIS
  • Announcement 2004-45
  • Announcement 2004-46
    • Section 1. Purpose and Scope of Initiative
    • Section 2. Terms of Initiative
      • (a) Tax Adjustments—
      • (b) Application of Penalties—
    • Section 3. Eligibility Requirements
    • Section 4. Required Procedures for Electing Participants
      • (a) Notice of Election
      • (b) Additional Information and Documentation — 60 days
      • (c) Closing Agreement and Payment — 30 days
      • (d) Other Matters
    • Section 5. Dispute Resolution Procedures for Nonparticipants
    • Section 6. Paperwork Reduction Act
    • CONTACT INFORMATION
  • Announcement 2004-47
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Need for Correction
      • Correction of Publication
      • PART 1 — INCOME TAXES
      • §1.1502-35T [Corrected]
  • Announcement 2004-49
    • Consent Disbarments From Practice Before the Internal Revenue Service
    • Consent Suspensions From Practice Before the Internal Revenue Service
    • Expedited Suspensions From Practice Before the Internal Revenue Service
    • Censure Issued by Consent
• Definition of Terms and Abbreviations
  • Definition of Terms
  • Abbreviations
• Numerical Finding List
  • Numerical Finding List
• Effect of Current Actions on Previously Published Items
  • Findings List of Current Actions on Previously Published Items
• How to get the Internal Revenue Bulletin
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