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PART II

SECTION 1. PURPOSE AND NATURE

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

OF CHANGES

.01 This revenue procedure updates Rev. Proc. 2003–7, 2003–1 I.R.B. 233, by providing a current list of those provisions of the Internal Revenue Code under the jurisdiction of the Associate Chief Counsel (International) relating to matters where the Internal Revenue Service will not issue letter rulings or determination letters.

.02 Changes (1) Sections 4.01(6), (7), and (8) have been removed and replaced by new sections 4.01(6) and (7) dealing with the income of foreign governments and international organizations and compensation of employees of foreign governments and international organizations, respectively.

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▸Contents — Internal Revenue Bulletin 2004-1

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