Bulletin No. 2004-6 February 9, 2004
Internal Revenue Bulletin 2004-6 · 2026-10-03 edition · updated 2026-10-04 · United States
Notice 2004–11, page 434. This notice announces a pilot program that permits large and mid-size business taxpayers to enter into research credit recordkeeping agreements.
Announcement 2004–9, page 441. This advance notice of proposed rulemaking (REG–153656–03) under section 41 of the Code invites comments relating to the definition of internal-use software contained in the credit for increasing research activities. In addition, the document provides guidance for taxpayers regarding the interim effective dates of the internal-use software rules.
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