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SECTION 5. ACCOUNTING

Internal Revenue Bulletin 2004-4 · 2026-10-03 edition · updated 2026-10-04 · United States

METHODS AND PERIODS

.03 This revenue procedure will be updated as needed when the IRS determines that additional acts should be included in the list of postponed acts or that certain acts should be removed from the list. Also, taxpayers may recommend that additional acts be considered for postponement under sections 7508 and 7508A. See section 17 of this revenue procedure.

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▸Contents — Internal Revenue Bulletin 2004-4

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