Internal Revenue Bulletin: 2004-5 |
February 2, 2004 |
Table of Contents
- REG-122379-02
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- ADDRESSES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Paperwork Reduction Act
- Background
- Explanation of Provisions
- 1. Relationship Between Practitioner and Promoter
- 2. Marketed Tax Shelter Opinion
- 3. Limited Scope Opinion
- 4. Opinions That Fail to Reach a Conclusion at a Confidence Level of at Least More Likely Than Not
- Proposed Effective Date
- Special Analyses
- Comments and Public Hearing
- Proposed Amendments to the Regulations
- Drafting Information
- REG-139845-02
- REG-143321-02; REG-156232-03
- Announcement of Disciplinary Actions Involving Attorneys, Certified Public Accountants, Enrolled Agents, and Enrolled Actuaries — Suspensions, Censures, Disbarments, and Resignations
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