ADMINISTRATIVE

T.D. 9108, page 429. Final regulations under section 6011 of the Code modify and clarify the rules relating to confidential transactions under regulations section 1.6011–4(b)(3), and make minor conforming changes to the list maintenance rules under regulations section 301.6112–1.

Notice 2004–10, page 433. Electronic delivery of Form 1099 and Form 5498 payee statements. This notice permits the electronic delivery of Form 1099–R, Form 1099–MSA, Form 1099–Q, Form 5498, Form 5498–ESA, and Form 5498–MSA payee statements by their respective due dates.

Announcement 2004–8, page 441. This announcement corrects the user fee in Appendix A of Rev. Proc. 2004–1 for a letter ruling request involving an extension of time to file Form 3115, Application for Change in Accounting Method . The correct user fee is $1,200, not $1,500.

February 9, 2004 2004-6 I.R.B.