ADMINISTRATIVE

Internal Revenue Bulletin 2004-51 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 2004–73, page 999. This procedure provides guidance concerning when information shown on a return in accordance with the applicable forms and instructions will be adequate disclosure for purposes of reducing an understatement of income tax under sections 6662(d) and 6694(a) of the Code. Rev. Proc. 2003–77 updated.

December 20, 2004 2004–51 I.R.B.

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

Ask AI about this code

Export this section

▸Contents — Internal Revenue Bulletin 2004-51

Internal Revenue Bulletin 2004-51

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.