ADMINISTRATIVE

Internal Revenue Bulletin 2004-23 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 2004–53, page 1026. Clarification of scope of section 6103(a). This ruling clarifies the fact that government employees who receive returns or return information pursuant to disclosures under section 6103(c), (k)(6), or (e) of the Code, other than section 6103(e)(1)(D)(iii) (relating to certain shareholders), are not subject to the disclosure restrictions of section 6103(a) with regard to the returns or return information received.

Rev. Proc. 2004–35, page 1029. This procedure concerns automatic relief to file certain late shareholder consents to be an S corporation.

Announcements of Disbarments and Suspensions begin on page 1036. Finding Lists begin on page ii.

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▸Contents — Internal Revenue Bulletin 2004-23

Internal Revenue Bulletin 2004-23

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