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Abbreviations›Rev. Proc. 2004-22, 2004-15 I.R.B. 727

INCOME TAX

Internal Revenue Bulletin 2004-17 · 2026-10-03 edition · updated 2026-10-04 · United States

Abusive foreign tax credit transactions:

Taxpayer alert (Notice 20) 11, 608 Withdrawal of Notice 98–5 (Notice 19)

11, 606 Advance Pricing Agreement (APA) pro gram for 2003 (Ann 26) 15, 743 Agent for certain purposes, definition (TD

  1. 8, 518 Automobile owners and lessees, inflation

adjustment for 2004 (RP 20) 13, 642 Capitalization:

Of amounts paid to acquire or create

intangibles (TD 9107) 7, 447 Tangible property (Notice 6) 3, 308 Capitalized costs, treatment of capitalized

business acquisition costs (Notice 18) 11, 605 Charitable contributions, intellectual property (Notice 7) 3, 310 Charitable remainder trust, application

of ordering rule, cancellation of public hearing on REG–110896–98 (Ann 14) 10, 582 Circular 230, application to municipal

bond options (Ann 29) 15, 772 Confidential transactions (TD 9108) 6,

429

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▸Contents — Internal Revenue Bulletin 2004-17

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