SECTION 4. EFFECTIVE DATE
Internal Revenue Bulletin 2004-16 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure is effective April 19, 2004.
DRAFTING INFORMATION
The principal author of this revenue procedure is James Flannery of the Employee Plans, Tax Exempt and Govern
April 19, 2004 792 2004-16 I.R.B.
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