Bulletin No. 2004-31 August 2, 2004

Rev. Proc. 2004–45, page 140. This procedure provides alternative disclosure procedures that are deemed to satisfy a taxpayer’s disclosure obligations under section 1.6011–4 of the regulations for transactions with a significant book-tax difference under section 1.6011–4(b)(6). Taxpayers also may continue to follow the disclosure procedures provided in section 1.6011–4 for disclosing transactions described in section 1.6011–4(b)(6).