Abbreviations›Rev. Rul. 2004-97, 2004-39 I.R.B. 516
INCOME TAX—Cont.
Internal Revenue Bulletin 2004-48 · 2026-10-03 edition · updated 2026-10-04 · United States
Tax shelters:
Listed transactions (Notice 67) 41, 600 Removal of producer owned reinsurance companies (PORCs)
from the list of “listed transactions” (Notice 65) 41, 599 Tax treatment of credit default swaps (CDSs) (Notice 52) 32, 168 Timely mailing treated as timely filing (REG–138176–02) 43,
710 Vacation pay, removal of transitional rule (TD 9138) 32, 160 Voluntary Compliance Program (VCP), section 1441 (RP 59) 42,
678
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