Bulletin No. 2004-14 April 5, 2004
Internal Revenue Bulletin 2004-14 · 2026-10-03 edition · updated 2026-10-04 · United States
Rev. Proc. 2004–21, page 702. This procedure modifies the final withholding foreign partnership (WP) and withholding foreign trust (WT) agreements contained in Rev. Proc. 2003–64, 2003–32 I.R.B. 306, by eliminating the $200,000 cap on eligibility for certain pooled reporting. This procedure also makes a conforming change to the portion of the Qualified Intermediary (QI) withholding agreement contained in Rev. Proc. 2003–64. Rev. Proc. 2003–64 modified.
Get a plain-English answer with a citation back to this text.
Ask AI about this code