SECTION 7. EFFECT ON OTHER

REVENUE PROCEDURES

Rev. Proc. 2003–3, 2003–1 C.B. 113, as amplified by Rev. Proc. 2003–14, 2003–1 C.B. 319, and as modified by Rev.

2004-1 I.R.B. 123 January 5, 2004

DRAFTING INFORMATION

The principal author of this revenue procedure is Grid Glyer of the Office of

Associate Chief Counsel (Corporate). For further information about this revenue procedure, please contact Mr. Glyer or

Mr. Reginald Mombrun at (202) 622–7930 (not a toll-free call).

Sec. 9 January 5, 2004 124 2004-1 I.R.B.

26 CFR 601.201: Rulings and determination letters.

Rev. Proc. 2004–4

TABLE OF CONTENTS

SECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE PROCEDURE? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 128

SECTION 2. WHAT CHANGES HAVE BEEN MADE TO REV. PROC. 2003–4? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 128