Abbreviations›Rev. Proc. 2004-22, 2004-15 I.R.B. 727
INCOME TAX
Internal Revenue Bulletin 2004-26 · 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 payments, year of inclusion (RP
22, 991 ; (Ann 48) 22, 998 Advance Pricing Agreement (APA) pro gram for 2003 (Ann 26) 15, 743 Agent for certain purposes, definition (TD
8, 518 Allocation and apportionment of in terest expense (TD 9120) 19, 881 ; (REG–129447–01) 19, 894 Allocation of basis under section 358
(REG–116564–03) 20, 927 At-risk limitations, interest other than that
of creditor (TD 9124) 20, 901 Automobile owners and lessees, inflation
adjustment for 2004 (RP 20) 13, 642 Capital gain dividends of RICs and
REITS, applying section 1(h) of the Code (Notice 39) 22, 982
2004-26 I.R.B. vii June 28, 2004
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