PART I — INCOME TAXES›Article 14 of the Treaty provides:
SECTION 6. DRAFTING
Internal Revenue Bulletin 2004-7 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal authors of this revenue procedure are Audrey W. Ellis of the Office of Associate Chief Counsel (Passthroughs and Special Industries), John Ricotta of the Office of Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities) and Robert Gertner of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding the S corporation aspects of the revenue procedure, contact Ms. Ellis at (202) 622–3060 (not a toll-free call). For further information regarding the employee plans aspects of the revenue procedure, contact the Employee Plans’ taxpayer assistance telephone service at 1–877–829–5500 (a toll-free call) between the hours of 8:00 a.m. and 6:30 p.m. Eastern Time, Monday through Friday or contact Mr. Gertner at (202) 283–9888 (not a toll-free call).
26 CFR 601.201: Rulings and determination letters. (Also Part I, § 412.)
Rev. Proc. 2004–15
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