ADMINISTRATIVE

Notice 2004–67, page 600. This notice sets out transactions that have been identified by the Department of the Treasury and the IRS as “listed transactions” for purposes of the regulations under sections 6011 and 6111 of the Code. Notice 2003–76 supplemented and superseded.

Rev. Proc. 2004–58, page 602. General rules and specifications for private printing of substitute forms. This procedure provides requirements for reproducing paper substitutes and for furnishing substitute recipient statements for Forms 1096, 1098, 1099, 5498, W–2G, and 1042–S. It will be reproduced as the next revision of Publication 1179. Rev. Proc. 2003–28 superseded.

Announcement 2004–79, page 662. This announcement states that Publication 1187, Specifica- tions for Filing Forms 1042–S, Foreign Person’s U.S. Source In- come Subject to Withholding, Electronically or Magnetically, will not be revised by the beginning of the testing season November 1 through December 15, 2004, and details changes to the publication so filers may submit a test file.

October 12, 2004 2004–41 I.R.B.