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Rev. Rul. 2004-52 holds that credit card annual

SECTION 1. PURPOSE

Internal Revenue Bulletin 2004-22 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides procedures for taxpayers to change their method of accounting for deducting under § 461(f) of the Internal Revenue Code amounts transferred to trusts in transactions described in Notice 2003–77, 2003–49 I.R.B. 1182.

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▸Contents — Internal Revenue Bulletin 2004-22

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