SECTION 2. CHANGES
Internal Revenue Bulletin 2004-1 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 This revenue procedure is a general update of Rev. Proc. 2003–8, 2003–1 I.R.B. 236.
.02 The background material is revised to reflect the addition of § 7528 to the Internal Revenue Code (with corresponding deletions of repealed non-Code provisions).
.03 The fee schedule (sections 6.01 through section 6.05 and section 6.08) is revised to reflect appropriate adjustments to the user fees for Technical matters. As a result, the summary of Exempt Organization user fees in section 6.10 is updated.
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