SECTION 4. EFFECT ON OTHER
Internal Revenue Bulletin 2004-15 · 2026-10-03 edition · updated 2026-10-04 · United States
DOCUMENTS
The holding of Revenue Ruling 2004–38 is suspended in part and replaced by the transition relief provided in this revenue procedure for months before January 1, 2006.
DRAFTING INFORMATION
The principal author of this revenue procedure is Shoshanna Tanner of the Office of Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities). For further information regarding this revenue procedure, contact Ms. Tanner at (202) 622–6080 (not a toll-free call).
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