Skip to content
ChatProjectCodes

Introduction

SECTION 7. REQUEST FOR

Internal Revenue Bulletin 2004-41 · 2026-10-03 edition · updated 2026-10-04 · United States

COMMENTS

The Internal Revenue Service and the Treasury Department recognize that additional guidance may be needed regarding the application of § 7702(c)(3)(B)(i). Therefore, the Treasury Department and

the IRS request comments from taxpayers regarding guidance needed to address issues not specifically addressed by this notice or by Notice 88–128, including issues addressed by § 1.7702–1 of the proposed Income Tax Regulations, published in the Federal Register on July 5, 1991 (56 Fed. Reg. 30718).

Comments should be submitted by January 10, 2005. Comments may be submitted to CC:PA:RU ( Notice 2004–61 ), room 5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station, Washington, DC 20044. Comments may be hand delivered between the hours of 8:00 a.m. and 4 p.m. Monday to Friday to CC:PA:RU ( Notice 2004–61 ), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW, Washington, DC 20224. Alternatively, comments may be submitted via the internet at Notice.Comments@irscounsel.treas.gov . All comments will be available for public inspection and copying.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2004-41
Internal Revenue Bulletin 2004-41

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.