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Introduction

SECTION 6. LIMITATION ON

Internal Revenue Bulletin 2004-26 · 2026-10-03 edition · updated 2026-10-04 · United States

ISSUANCE OF PRIVATE LETTER RULINGS

.01 The Service will not issue a private letter ruling regarding a method for determining the source of a pension payment to a nonresident alien individual from a trust under a defined benefit plan that is qualified under § 401(a) if the proposed method (including the related assumptions) is inconsistent with sections 4.01, 4.02, and 4.03 of this revenue procedure. .02 Revenue Procedure 2004–7, 2004–1 I.R.B. 237, is amplified by adding the following to section 3.01:

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▸Contents — Internal Revenue Bulletin 2004-26
Internal Revenue Bulletin 2004-26

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