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Introduction

SECTION 4. EFFECT ON OTHER

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

DOCUMENTS

Rev. Proc. 2003–26, 2003–1 C.B. 666, is supplemented.

DRAFTING INFORMATION

The principal author of this revenue procedure is Kate Y. Hwa of the Office of Associate Chief Counsel (International). For further information regarding this revenue procedure, contact Ms. Hwa at (202) 622–3840 (not a toll-free call).

26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability. (Also Part I, §§ 611; 1.611–2.)

Rev. Proc. 2004–19

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▸Contents — Internal Revenue Bulletin 2004-10

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