Abbreviations›Rev. Rul. 2004-97, 2004-39 I.R.B. 516
INCOME TAX—Cont.
Internal Revenue Bulletin 2004-52 · 2026-10-03 edition · updated 2026-10-04 · United States
Tax conventions:
Guidance on effective dates under Japan treaty (Ann 60) 29,
43 New income tax treaty with Sri Lanka, supplemental tables of
income tax rates (Ann 81) 42, 675 Treaty benefits for dual resident companies (RR 76) 31, 111 Tax-exempt bonds, application of remedial action rules under
sections 141 and 142 (TD 9150) 39, 514 Tax-sheltered annuities, section 403(b) contracts (REG–155608–02) 49, 924 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 Treatment of amounts paid an employee as consideration for
cancellation of an employment contract and relinquishment of contract rights (RR 110) 50, 960 Vacation pay, removal of transitional rule (TD 9138) 32, 160 Voluntary Compliance Program (VCP), section 1441 (RP 59) 42,
678
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