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Introduction

SECTION 1. WHAT IS THE

Internal Revenue Bulletin 2004-1 · 2026-10-03 edition · updated 2026-10-04 · United States

PURPOSE OF THIS REVENUE PROCEDURE?

.01 This revenue procedure explains when and how Employee Plans Technical or Exempt Organizations Technical issue technical advice memoranda (TAMs) and technical expedited advice memoranda (TEAMs) to an Employee Plans (EP) Examinations Area manager, an Exempt Organizations (EO) Examinations Area manager, an Employee Plans (EP) Determinations manager, an Exempt Organizations (EO) Determinations manager, or the Appeals Area

2004-1 I.R.B. 169 January 5, 2004

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▸Contents — Internal Revenue Bulletin 2004-1
Internal Revenue Bulletin 2004-1

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