Bulletin No. 2004-38 September 20, 2004
ADMINISTRATIVE
Internal Revenue Bulletin 2004-38 · 2026-10-03 edition · updated 2026-10-04 · United States
T.D. 9139, page 495. REG–131786–03, page 500. Final, temporary, and proposed regulations under section 7701 of the Code provide that an eligible entity that makes a timely and valid election to be classified as an S corporation will be deemed to have elected to be classified as an association taxable as a corporation.
Rev. Proc. 2004–57, page 498. This procedure allows taxpayers additional time to file the written statement required by Rev. Proc. 2004–23, 2004–16 I.R.B. 785, relating to changes in methods of accounting for costs to acquire or create intangible assets. Rev. Proc. 2004–23 modified.
Announcement 2004–68, page 508. This document contains corrections to proposed regulations (REG–150562–03, 2004–32 I.R.B. 175) relating to the application of section 1045 of the Code to partnerships and their partners.
September 20, 2004 2004–38 I.R.B.
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