Skip to content

Rev. Proc. 2004-58

• Form 1099-DIV: The boxes for post-May 5 capital gain distributions and qualified 5-year

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

gain have been eliminated based on section 301 of the Jobs and Growth Tax Relief and Reconciliation Act of 2003.

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

Ask AI about this code
▸Contents — 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.