Bulletin No. 2004-48 November 29, 2004
Internal Revenue Bulletin 2004-48 · 2026-10-03 edition · updated 2026-10-04 · United States
tributions and the limitations of section 415(b)(2) of the Code as a result of section 415(b)(2)(E)(ii) as amended by section 101(b)(4) of the Pension Funding Equity Act of 2004.
ADMINISTRATIVE
Notice 2004–74, page 875. The Service is suspending certain income limitation requirements under section 42 of the Code for certain low-income housing credit properties in Alabama as a result of the devastation caused by Hurricane Ivan.
Notice 2004–75, page 876. The Service is suspending certain income limitation requirements under section 42 of the Code for certain low-income housing credit properties in Ohio as a result of the devastation caused by remnants of Hurricanes Ivan and Frances.
Notice 2004–76, page 878. The Service is suspending certain income limitation requirements under section 42 of the Code for certain low-income housing credit properties in Florida as a result of the devastation caused by Hurricanes Charley, Frances, Ivan, and Jeanne. Notice 2004–66 amplified and superseded.
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