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SECTION 8. EFFECT ON OTHER

Internal Revenue Bulletin 2004-31 · 2026-10-03 edition · updated 2026-10-04 · United States

REVENUE PROCEDURES

Rev. Proc. 2004–4 is modified to the extent that this revenue procedure provides special procedures for issuing rulings with respect to requests for an extension of an amortization period.

Rev. Proc. 79–61, 1979–2 C.B. 575, is superseded

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▸Contents — Internal Revenue Bulletin 2004-31
Internal Revenue Bulletin 2004-31

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