Bulletin No. 2004-36 September 7, 2004

years beginning after 2002 and before 2006. A public hearing on the proposed regulations is scheduled for November 30, 2004.

REG–129771–04, page 453. Proposed regulations under section 951(a) of the Code provide guidance for determining a United States shareholder’s pro rata share of a controlled foreign corporation’s (CFC’s) subpart F income, previously excluded subpart F income withdrawn from investment in less developed countries, previously excluded subpart F income withdrawn from foreign base company shipping operations, and amounts determined under section 956. A public hearing is scheduled for November 18, 2004.

Announcement 2004–67, page 459. This document contains corrections to A-14 in Notice 2004–2, 2004–2 I.R.B. 269, relating to Health Savings Accounts. Notice 2004–2 corrected.