ADMINISTRATIVE

Notice 2004–47, page 48. This notice relieves health insurance providers from preparing IRS Form 1099–H, “ Health Coverage Tax Credit (HCTC) Ad- vance Payments,” unless they affirmatively retain that obligation. A contractor of the IRS will prepare the form and file it with the Service and furnish copies to taxpayers.

Rev. Proc. 2004–39, page 49. This document sets forth procedures for determining whether a qualified residential rental project is in compliance with the applicable set-aside requirements contained in section 142(d) of the Code during the qualified project period (as defined in section 142(d)(2)(A)).

Rev. Proc. 2004–40, page 50. This procedure explains the manner in which taxpayers may request an advance pricing agreement (APA) from the APA Program within the Office of the Associate Chief Counsel (International), the manner in which such a request will be processed by the APA Program, and the effect and administration of APAs. Rev. Proc. 96–53 and Notice 98–65 superseded.

Actions Relating to Court Decisions is on the page following the Introduction. Finding Lists begin on page ii.