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Introduction

SECTION 9. EFFECTIVE DATE

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

This revenue procedure is effective for services performed on or after February 25, 2004 (the date prop. Reg. § 31.3121(b)(10)–2(c)–(f) (69 FR 8604) was published in the Federal Register).

The principal author of this notice is Stephen D. Suetterlein of the Office of Associate Chief Counsel (Tax Exempt & Government Entities). However, other personnel from the Service and Treasury Department participated in the development of this notice. For further information regarding this notice, contact Mr. Suetterlein at (202) 622–6040 (not a toll-free call).

26 CFR 601.201: Rulings and determination letters. (Also, Part I, § 402; § 1.402(a)–1.)

Rev. Proc. 2004–16

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