Abbreviations›Rev. Proc. 2004-22, 2004-15 I.R.B. 727
INCOME TAX—Cont.
Internal Revenue Bulletin 2004-26 · 2026-10-03 edition · updated 2026-10-04 · United States
Tax assessment, statute of limitations
(CD 2079) 22, 978 Penalties, defenses available to the im position of the accuracy-related penalty (TD 9109) 8, 519 Pension distributions, guidance on source
of cross-border payment (RP 37) 26, 1099 Per diem rates, Publication 1542, revision
changes (Ann 20) 13, 673 Practice before the Internal Revenue Ser vice (REG–122379–02) 5, 392 Presidentially-declared disaster or combat
zone, postponement of certain acts (RP 13) 4, 335 Private foundations, organizations now
classified as (Ann 12) 9, 541 ; (Ann 15) 11, 612 ; (Ann 17) 12, 635 ; (Ann 19) 13, 668 ; (Ann 22) 14, 709 ; (Ann 25) 15, 737 ; (Ann 28) 16, 818 ; (Ann 30) 17, 833 ; (Ann 31) 18, 854 ; (Ann 34) 19, 895 ; (Ann 36) 20, 932 ; (Ann 45) 21, 958 ; (Ann 50) 22, 1005 ; (Ann 53) 26, 1105 Proposed Regulations:
26 CFR 1.45D–1, amended; new markets tax credit (REG–115471–03) 14, 706 26 CFR 1.142(a)(6)–1, added; definition of solid waste disposal facilities for tax-exempt bond purposes (REG–140492–02) 23, 1031 26 CFR 1.162–30, added; 1.212–1(q), added; 1.446–3, amended; 1.1234A–1, added; notional principal contracts, contingent nonperiodic payments (REG–166012–02) 13, 655 ; correction (Ann 40) 17, 840 26 CFR 1.167(e)–1, amended; 1.446–1, amended; 1.1016–3, amended; changes in computing depreciation (REG–126459–03) 6, 437 26 CFR 1.168(a)–1, added; 1.168(b)–1, added; 1.168(d)–1, amended; 1.168(i)–0, –1, amended; 1.168(i)–5, –6, added; 1.168(k)–1, added; depreciation of MACRS property that is acquired in a like-kind exchange or as a result of an involuntary conversion (REG–106590–00) 14, 704 26 CFR 1.170A–11, amended; 1.556–2, amended; 1.565–1, amended; 1.936–7, amended; 1.1017–1, amended; 1.1368–1,
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