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Bulletin No. 2004-50 December 13, 2004

Internal Revenue Bulletin 2004-50 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 2004–66, page 966. This procedure provides exceptions to the loss transaction filter, which is a reportable transaction under section 1.6011–4(b)(5) of the regulations. Rev. Proc. 2003–24 modified and superseded.

Rev. Proc. 2004–67, page 967. This procedure provides exceptions to the book-tax filter, which is a reportable transaction under section 1.6011–4(b)(6) of the regulations. Rev. Proc. 2003–25 modified and superseded.

Rev. Proc. 2004–68, page 969. This procedure provides exceptions to the brief asset holding period filter, which is a reportable transaction under section 1.6011–4(b)(7) of the regulations.

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