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SECTION 4. EFFECTIVE DATE

Internal Revenue Bulletin 2004-14 · 2026-10-03 edition · updated 2026-10-04 · United States

The modifications to Rev. Proc 2003–64 made by this revenue procedure are effective as of July 10, 2003, the effective date of Rev. Proc. 2003–64. Pursuant to Section 12.02 of the QI agreement, and Section 11.02 of the WP and WT agreements, these amendments apply to all existing QI, WP, and WT agreements. These amendments will be incorporated into the text of all QI, WP, and WT agreements entered into on or after the date this revenue procedure is released.

2004-14 I.R.B. 702 April 5, 2004

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▸Contents — Internal Revenue Bulletin 2004-14
Internal Revenue Bulletin 2004-14

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