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Rev. Proc. 2004-54

SECTION 5. DRAFTING

Internal Revenue Bulletin 2004-34 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this revenue procedure is Garrett D. Gregory of the Office of Associate Chief Counsel (International). For further information regarding this revenue procedure, contact Garrett D. Gregory at (202) 622–3870 (not a toll-free call), or write to the Internal Revenue Service, Office of the Associate Chief Counsel (International), 1111 Constitution Avenue, NW, Washington, DC 20224, Attention: CC:INTL:Br5, Room 4554.

26 CFR 1.601–105: Examination of returns and claims for refund, credit, or abatement; determina- tion of correct tax liability.

Rev. Proc. 2004–55

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▸Contents — Internal Revenue Bulletin 2004-34

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