Rev. Rul. 2004-52 holds that credit card annual
SECTION 8. EFFECTIVE DATE
Internal Revenue Bulletin 2004-22 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure is effective for taxable years ending on or after December 31, 2003.
DRAFTING INFORMATION
The principal authors of this revenue procedure are Rebecca E. Asta, Alexa Dubert and Tina Jannotta of the Office of Associate Chief Counsel (Financial Institutions and Products). For further information regarding this revenue procedure, contact the principal authors at (202) 622–3930 (not a toll-free call).
26 CFR 601.204: Changes in accounting periods and in methods of accounting. (Also: §§ 446, 1272.)
Rev. Proc. 2004–33
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