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SECTION 6. PAPERWORK

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

REDUCTION ACT

The collection of information contained in this revenue procedure has been reviewed and approved by the Office of Management and Budget in accordance with the Paperwork Reduction Act (44 U.S.C. 3507) under control number 1545–1886. An agency may not conduct or sponsor, and a person is not required to respond

26 CFR 601.105: Examination of returns and claims for refund, credit or abatement; determination of cor- rect tax liability. (Also Part I, §§ 1362; 1.1362–6.)

Rev. Proc. 2004–35

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▸Contents — Internal Revenue Bulletin 2004-23

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