| Announcements |
Bulletin |
Date of IRB |
 |
| Announcement 2004-103(PDF, 62K) |
IRB #2004-52(HTML) |
Dec. 27, 2004 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2004-102(PDF, 46K) |
IRB #2004-51(HTML) |
Dec. 20, 2004 |
| This document contains a correction to the dates in the Highlight for the public hearings on the Advance Pricing Agreement (APA) Program for Announcement 2004-98, 2004-50 I.R.B. 983. The correct dates are February 1, 2005 and February 22, 2005. The Highlight for Announcement 2004-98 is corrected. INCOME TAX |
| Announcement 2004-101(PDF, 44K) |
IRB #2004-51(HTML) |
Dec. 20, 2004 |
| This announcement serves notice to donors that on October 27, 2004, the United States Tax Court entered a decision accepting the agreement of the parties regarding the following organization, Open Classrooms Chartered - Baltimore, MD. |
| Announcement 2004-100(PDF, 46K) |
IRB #2004-51(HTML) |
Dec. 20, 2004 |
| This announcement serves notice to donors that on October 27, 2004, the United States Tax Court entered a decision accepting the agreement of the parties regarding the following organization, Del Oro Conservatory for the Classical Arts of Music and Dance, Inc. - Chandler, AZ. |
| Announcement 2004-99(PDF, 52K) |
IRB #2004-50(HTML) |
Dec. 13, 2004 |
| This document provides notice of a public hearing for proposed regulations (REG-128767-04, 2004-39 I.R.B. 534) that provide rules under section 752 of the Code for taking into account certain obligations of a business entity that is disregarded as separate from its owner under sections 856(i), 1361(b)(3), or regulations sections 301.7701-1 through 301.7701-3 (disregarded entity) for purposes of characterizing and allocating partnership liabilities. A public hearing is scheduled for January 14, 2005. |
| Announcement 2004-98(PDF, 48K) |
IRB #2004-50(HTML) |
Dec. 13, 2004 |
| Public hearings with Chief Counsel Donald L. Korb and Associate Chief Counsel (International) Hal Hicks will be held on January 5, 2005, and February 1, 2005, to solicit comments and suggestions regarding the operation of the Advance Pricing Agreement program within the Office of Associate Chief Counsel (International). |
| Announcement 2004-97(PDF, 29K) |
IRB #2004-49(HTML) |
Dec. 6, 2004 |
| This document contains corrections to Rev. Rul. 2003-84, 2003-32 I.R.B. 289 and 2003-2 C.B. 289, relating to regulated investment companies. Rev. Rul. 2003-84 corrected. |
| Announcement 2004-96(PDF, 30K) |
IRB #2004-47(HTML) |
Nov. 22, 2004 |
| This announcement advises employers about a new Code Y for use on the 2005 Form W-2. This code will be used to identify annual deferrals of income under a nonqualified deferred compensation plan.. |
| Announcement 2004-94(PDF, 100K) |
IRB #2004-46(HTML) |
Nov. 15, 2004 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2004-93(PDF, 78K) |
IRB #2004-48(HTML) |
Nov. 29, 2004 |
| This announcement solicits applications from potential partners to participate in the 2005 IRS Individual e-file Partnership Program. The partnership opportunities are a result of RRA 98, which requires the IRS to receive 80 percent of all returns electronically by 2007. RRA 98 authorized the IRS Commissioner to promote the benefits and encourage the use of e-file services through partnerships with various entities that offer low cost tax preparation and electronic filing of individual income tax returns for qualified taxpayers. Those applicants that are accepted as partners will have a link(s) and description(s) of their services placed on the IRS website at www.irs.gov (Partners Page). |
| Announcement 2004-92(PDF, 42K) |
IRB #2004-45(HTML) |
Nov. 8, 2004 |
| Section 7428(c) Validation of Certain Contributions Made During Pendency of Declaratory Judgment Proceedings |
| Announcement 2004-91(PDF, 40K) |
IRB #2004-45(HTML) |
Nov. 8, 2004 |
| Section 7428(c) Validation of Certain Contributions Made During Pendency of Declaratory Judgment Proceedings |
| Announcement 2004-90(PDF, 40K) |
IRB #2004-45(HTML) |
Nov. 8, 2004 |
| Notice of Disposition of Declaratory Judgment Proceedings Under Section 7428 |
| Announcement 2004-89(PDF, 40K) |
IRB #2004-45(HTML) |
Nov. 8, 2004 |
| Michael & Laura Gallop Family Foundation of Agoura Hills, CA, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code. |
| Announcement 2004-88(PDF, 62K) |
IRB #2004-44(HTML) |
Nov. 1, 2004 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2004-87(PDF, 49K) |
IRB #2004-45(HTML) |
Nov. 8, 2004 |
| This announcement is a public notice of the suspension of the federal tax exemption under section 501(p) of the Code of a certain organization that has been designated as supporting or engaging in terrorist activity or supporting terrorism. Contributions made to this organization during the period that the organization’s tax-exempt status is suspended are not deductible for federal tax purposes. |
| Announcement 2004-86(PDF, 56K) |
IRB #2004-46(HTML) |
Nov. 15, 2004 |
| This document contains corrections to temporary regulations (T.D. 9141, 2004-35 I.R.B. 359) under section 904(d) of the Code relating to foreign tax credit limitation and to the exclusion of certain export financing interest from foreign personal holding company income. |
| Announcement 2004-85(PDF, 58K) |
IRB #2004-43(HTML) |
Oct. 25, 2004 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2004-84(PDF, 83K) |
IRB #2004-43(HTML) |
Oct. 25, 2004 |
| The Seventeenth Annual Institute on Current Issues in International Taxation, jointly sponsored by the Internal Revenue Service and The George Washington University Law School, will be held on December 9 and 10, 2004, at the J. W. Marriott Hotel in Washington, DC. |
| Announcement 2004-83(PDF, 106K) |
IRB #2004-43(HTML) |
Oct. 25, 2004 |
| Recently passed legislation has restored the filing requirement for Forms 8851, Summary of Archer MSAs, for tax year 2004. This announcement details changes to Revenue Procedure 2001-31, which details the format and filing requirements for filing Form 8851, electronically or magnetically. |
| Announcement 2004-82(PDF, 41K) |
IRB #2004-45(HTML) |
Nov. 8, 2004 |
| This announcement notifies Archer MSA trustees of their obligation to report the number of Archer MSAs established between January 1, 2004, and June 30, 2004. |
| Announcement 2004-81(PDF, 47K) |
IRB #2004-42(HTML) |
Oct. 18, 2004 |
| This announcement provides the rates for various types of income under a new income tax treaty with Sri Lanka. The treaty is generally effective January 1, 2004. The tables in this announcement can be used, depending on the effective dates to supplement Tables 1 and 2 of Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities (For Withholding in 2004) and Publication 901, U.S. Tax Treaties. |
| Announcement 2004-80(PDF, 62K) |
IRB #2004-41(HTML) |
Oct. 12, 2004 |
| Form 5500; Schedule B; actuarial data. This announcement clarifies the instructions to line 8c of the 2003 Schedule B of Form 5500. |
| Announcement 2004-79(PDF, 65K) |
IRB #2004-41(HTML) |
Oct. 12, 2004 |
| This announcement states that Publication 1187, Specifications for Filing Forms 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, Electronically or Magnetically, will not be revised by the beginning of the testing season November 1 through December 15, 2004, and details changes to the publication so filers may submit a test file. |
| Announcement 2004-78(PDF, 40K) |
IRB #2004-40(HTML) |
Oct. 4, 2004 |
| Independent Insurance Agents Association of Queens and Kings Counties, Inc., of Long Island City, NY, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code. |
| Announcement 2004-77(PDF, 57K) |
IRB #2004-41(HTML) |
Oct. 12, 2004 |
| This document states that relief from the section 6715 penalty for highway use of dyed diesel fuel in Florida is extended until October 5, 2004. Announcement 2004-70 amended. |
| Announcement 2004-76(PDF, 96K) |
IRB #2004-40(HTML) |
Oct. 4, 2004 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2004-75(PDF, 128K) |
IRB #2004-40(HTML) |
Oct. 4, 2004 |
| This document describes rules that the IRS and Treasury may include in proposed regulations (REG-106679-04) regarding the proper timing of income or deduction attributable to an interest- only regular interest in a Real Estate Mortgage Investment Conduit (REMIC). This document also invites comments from the public. |
| Announcement 2004-74(PDF, 83K) |
IRB #2004-40(HTML) |
Oct. 4, 2004 |
| This announcement is a public notice of the suspension of the federal tax exemption under section 501(p) of the Code of a certain organization that has been designated as supporting or engaging in terrorist activity or supporting terrorism. Contributions made to this organization during the period that the organization’s tax-exempt status is suspended are not deductible for federal tax purposes. |
| Announcement 2004-73(PDF, 57K) |
IRB #2004-39(HTML) |
Sept. 27, 2004 |
| This document changes the date of the public hearing on proposed regulations (REG-150562-03, 2004-32 I.R.B. 175) that relate to the application of section 1045 of the Code to partnerships and their partners. |
| Announcement 2004-72(PDF, 119K) |
IRB #2004-41(HTML) |
Oct. 12, 2004 |
| Nonbank trustees; section 1.408-2(e) of the regulations. This announcement contains a list of entities previously approved to act as nonbank trustees and nonbank custodians within the meaning of section 1.408-2(e) of the regulations. In addition, the announcement contains instructions on how errors in the list may be corrected. Announcement 2003-54 updated and superseded. |
| Announcement 2004-71(PDF, 156K) |
IRB #2004-40(HTML) |
Oct. 4, 2004 |
| Qualification; determination letters; staggered remedial amendment periods. This announcement includes a draft revenue procedure that contains the Service’s procedures for issuing letters pursuant to section 401(a) of the Code with respect to a staggered remedial amendment period system for plans that have not been pre-approved as well as for pre-approved plans. This document also invites comments from the public. |
| Announcement 2004-70(PDF, 73K) |
IRB #2004-39(HTML) |
Sept. 27, 2004 |
| The Service will not assert the penalty under section 6715 of the Code for diesel fuel that has been delivered or sold in Florida by wholesale dealers to retail dealers for resale to highway users or directly to end users for highway use for the period September 2, 2004, through September 15, 2004. |
| Announcement 2004-69(PDF, 69K) |
IRB #2004-39(HTML) |
Sept. 27, 2004 |
| This document withdraws proposed regulations (REG-165579-02, 2004-13 I.R.B. 651) that address the effect of transfers of the assets or the stock of parties to a reorganization pursuant to transactions intended to qualify as reorganizations within the meaning of section 368(a) of the Code. |
| Announcement 2004-68(PDF, 72K) |
IRB #2004-38(HTML) |
Sept. 20, 2004 |
| This document contains corrections to proposed regulations (REG-150562-03, 2004-32 I.R.B. 175) relating to the application of section 1045 of the Code to partnerships and their partners. |
| Announcement 2004-67(PDF, 46K) |
IRB #2004-36(HTML) |
Sept. 7, 2004 |
| This document contains corrections to A-14 in Notice 2004-2, 2004-2 I.R.B. 269, relating to Health Savings Accounts. Notice 2004-2 corrected. |
| Announcement 2004-66(PDF, 82K) |
IRB #2004-35(HTML) |
Aug. 30, 2004 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2004-65(PDF, 33K) |
IRB #2004-33(HTML) |
Aug. 16, 2004 |
| Heritage Resources II, Inc., of Mercer, PA and Total Impact Center for Youth, of Houston, TX, no longer qualify as organizations to which contributions are deductible under section 170 of the Code. |
| Announcement 2004-64(PDF, 50K) |
IRB #2004-35(HTML) |
Aug. 30, 2004 |
| This document withdraws proposed regulations (REG- 104683-00, 2001-1 C.B. 407) under section 904(d) of the Code relating to the "look-through" rules for dividends paid by a controlled foreign corporation or a noncontrolled section 902 corporation. It also withdraws proposed regulations under section 902 relating to the computation of a taxpayer’s deemed-paid taxes. REG-104683-00 partially withdrawn. |
| Announcement 2004-62(PDF, 101K) |
IRB #2004-30(HTML) |
July 26, 2004 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2004–61(PDF, 57K) |
IRB #2004-29(HTML) |
July 19, 2004 |
| This announcement publishes an advance notice of proposed rulemaking requesting comments and information about current technologies, services, andmethods for transmitting voice and data communications for purposes of section 4251 of the Code. |
| Announcement 2004–60(PDF, 57K) |
IRB #2004-29(HTML) |
July 19, 2004 |
| Guidance on effective dates under Japan treaty. A copy of the news release issued by the Director, International (U.S. Competent Authority), on June 23, 2004, is set forth. |
| Announcement 2004-59(PDF, 258K) |
IRB #2004-30(HTML) |
July 26, 2004 |
| This announcement contains the annual report concerning the Pre-Filing Agreement program of the Large and Mid-Size Business Division of the Service for Calendar Year 2003. |
| Announcement 2004–58(PDF, 85K) |
IRB #2004-29(HTML) |
July 19, 2004 |
| Relative value regulations; effective dates; notices; qualified joint and survivor annuities. This announcement postpones, in certain circumstances, the effective date of the relative value regulations. In addition, it responds to questions that have been raised in connection with the regulations. Finally, the announcement states the intention of the Treasury and the Service to clarify the interaction between the QJSA requirements and the requirements of section 417(e)(3). |
| Announcement 2004-57(PDF, 37K) |
IRB #2004-27(HTML) |
July 6, 2004 |
| Age-discrimination regulations; proposed withdrawal. Proposed regulations that would have interpreted the provisions of sections 411(b)(1)(H) and 411(b)(2) of the Code will be withdrawn. The mandatory technical advice cases involving cash balance conversions will not be processed while these issues are under consideration by Congress. |
| Announcement 2004-56(PDF, 39K) |
IRB #2004-28(HTML) |
July 12, 2004 |
| This announcement is a public notice of the suspension of the federal tax exemption under section 501(p) of the Code of a certain organization that has been designated as supporting or engaging in terrorist activity or supporting terrorism. Contributions made to this organization during the period that the organization’s tax-exempt status is suspended are not deductible for federal tax purposes. |
| Announcement 2004-55(PDF, 27K) |
IRB #2004-27(HTML) |
July 6, 2004 |
| Mid-South Transportation Management, Inc., of Cincinnati, OH, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code. |
| Announcement 2004-54(PDF, 94K) |
IRB #2004-24(HTML) |
June 14, 2004 |
| This announcement provides the rates for various types of income under a new income tax treaty with Japan. For purposes of withholding, the treaty is generally effective July 1, 2004. The tables in this announcement can be used, depending on the effective dates, to replace the entries for Japan in Tables 1 and 2 in Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities (For Withholding in 2004). |
| Announcement 2004-53(PDF, 58K) |
IRB #2004-26(HTML) |
June 28, 2004 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2004-52(PDF, 58K) |
IRB #2004-24(HTML) |
June 14, 2004 |
| Correction; section 457; Rev. Rul. 2004–57. A transition rule is set forth for a plan established before June 14, 2004, that does not satisfy the requirements of Rev. Rul. 2004–57 solely as a result of being established and maintained by a labor organization instead of being established and maintained by an eligible governmental employer. |
| Announcement 2004-51(PDF, 23K) |
IRB #2004-23(HTML) |
June 7, 2004 |
| This announcement corrects an error in section V. of Announcement 2004–43, 2004–21 I.R.B. 955, and restates the section as corrected. Announcement 2004–43 corrected. |
| Announcement 2004-50(PDF, 95K) |
IRB #2004-22(HTML) |
June 1, 2004 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2004-48(PDF, 69K) |
IRB #2004-22(HTML) |
June 1, 2004 |
| This announcement provides background information relating to Rev. Proc. 2004-34 in this Bulletin. Rev. Proc. 2004-34 provides a method of accounting under which taxpayers using an accrual method of accounting may defer including all or part of certain advance payments in gross income until the year after the year the payment is received. |
| Announcement 2004-47(PDF, 61K) |
IRB #2004-21(HTML) |
May 24, 2004 |
| This document contains corrections to temporary regulations (T.D. 9118, 2004-15 I.R.B. 718) under section 337 of the Code that clarify that in computing the amount of stock loss attributable to the recognition of built-in gain, gain recognized on the disposition of an asset may be reduced by expenses directly attributable to the recognition of that gain. |
| Announcement 2004-46(PDF, 82K) |
IRB #2004-21(HTML) |
May 24, 2004 |
| This announcement is a settlement initiative for taxpayers to resolve transactions described in Notice 2000-44, 2000-2 C.B. 255, and substantially similar transactions (Son of Boss transactions). |
| Announcement 2004-45(PDF, 94K) |
IRB #2004-21(HTML) |
May 24, 2004 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2004-44(PDF, 79K) |
IRB #2004-21(HTML) |
May 24, 2004 |
| This announcement solicits comments and suggestions regarding the scope and details of regulations that may be proposed under section 7701(f) of the Code that will address the application of sections 265(a)(2) and 246A in transactions involving related parties, pass-through entities, or other intermediaries. |
| Announcement 2004-43(PDF, 89K) |
IRB #2004-21(HTML) |
May 24, 2004 |
| Alternative deficit reduction election; notice to Pension Benefit Guaranty Corporation (PBGC) and plan participants and beneficiaries. This announcement describes how notice must be given to the Pension Benefit Guaranty Corporation and to plan participants and their beneficiaries under section 302(d)(12) of the Employee Retirement Income Security Act of 1974 when an employer elects to make an alternative deficit reduction contribution under section 412(1) of the Code. This announcement also provides special timing and transitional rules. Announcement 2004-38 modified. |
| Announcement 2004-42(PDF, 49K) |
IRB #2004-17(HTML) |
April 26, 2004 |
| This announcement explains that Rev. Proc. 2004-27, as published in this Bulletin, differs from the version that was advance released on April 5, 2004, in that all references to the cash method of accounting have been removed. |
| Announcement 2004-41(PDF, 39K) |
IRB #2004-18(HTML) |
May 3, 2004 |
| Kids Voting SD of Rapid City, SD, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code. |
| Announcement 2004-40(PDF, 46K) |
IRB #2004-17(HTML) |
April 26, 2004 |
| This document contains corrections to proposed regulations (REG-166012-02, 2004-13 I.R.B. 655) under section 446 of the Code that relate to the inclusion into income or deduction of a contingent nonperiodic payment made pursuant to a notional principal contract. |
| Announcement 2004-39(PDF, 46K) |
IRB #2004-17(HTML) |
April 26, 2004 |
| The document contains corrections to final regulations (T.D. 9088, 2003-42 I.R.B. 841) under section 482 of the Code that clarify that stock-based compensation is taken into account in determining the intangible development costs of a controlled participant in a qualified cost sharing arrangement. |
| Announcement 2004-38(PDF, 43K) |
IRB #2004-18(HTML) |
May 3, 2004 |
| Minimum funding standards; alternative deficit reduction election. This announcement describes how an election to make an alternative deficit reduction contribution under section 412(l) of the Code may be made and describes some of the background to that election. |
| Announcement 2004-37(PDF, 57K) |
IRB #2004-17(HTML) |
April 26, 2004 |
| American Legacy Foundation of Taylorsville, UT, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code. |
| Announcement 2004-36(PDF, 89K) |
IRB #2004-20(HTML) |
May 17, 2004 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2004-35(PDF, 47K) |
IRB #2004-17(HTML) |
April 26, 2004 |
| In Announcement 2003-68, 2003-45 I.R.B. 1050, the Office of Professional Responsibility delayed the implementation of the renewal of enrollment schedule for enrolled agents having social security numbers that end with a 0, 1, 2, or 3 (affected enrolled agents). This announcement provides that June 1, 2004, through July 31, 2004, will be the period for the affected enrolled agents to renew their enrollment. |
| Announcement 2004-34(PDF, 81K) |
IRB #2004-19(HTML) |
May 10, 2004 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2004-33(PDF, 205K) |
IRB #2004-18(HTML) |
May 3, 2004 |
| Pre-approved employee plans; proposed revenue procedure; request for comments. This announcement describes and contains a draft proposed revenue procedure pertaining to those employee plans (master and prototype (M&P) and volume submitter (VS)) that are pre-approved by the Service. Portions of the draft procedure are reserved pending comments. |
| Announcement 2004-32(PDF, 62K) |
IRB #2004-18(HTML) |
May 3, 2004 |
| Employee Plans determination letter program; individually designed plans. This announcement describes the Service’s decisions resulting from its review of comments following the issuance of two white papers on the future of the Employee Plans determination letter program. |
| Announcement 2004-31(PDF, 91K) |
IRB #2004-18(HTML) |
May 3, 2004 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2004-30(PDF, 92K) |
IRB #2004-17(HTML) |
April 26, 2004 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2004-29(PDF, 26K) |
IRB #2004-15(HTML) |
April 12, 2004 |
| The definition of tax shelter opinion for purposes of section 10.35 of Treasury Department Circular No. 230 (31 CFR part 10) will not apply, if at all, to written advice concerning municipal bonds rendered less than 120 days after the publication of the final regulations in the Federal Register. |
| Announcement 2004-28(PDF, 74K) |
IRB #2004-16(HTML) |
April 19, 2004 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2004-27(PDF, 46K) |
IRB #2004-14(HTML) |
April 5, 2004 |
| Innovative Horizons, Inc., of Bartlesville, OK, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code. |
| Announcement 2004-26(PDF, 203K) |
IRB #2004-15(HTML) |
April 12, 2004 |
| This document contains the annual report to the public concerning Advance Pricing Agreements (APAs) and the experience of the APA program during calendar year 2003. This document does not provide guidance regarding the application of the arm’s length standard; rather, it reports on the structure and activities of the APA program. |
| Announcement 2004-25(PDF, 109K) |
IRB #2004-15(HTML) |
April 12, 2004 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2004-24(PDF, 44K) |
IRB #2004-14(HTML) |
April 5, 2004 |
| The Service announces that an updated edition of Publication 971, Innocent Spouse Relief (And Separation of Liability and Equitable Relief), revised March 2004, is now available. It replaces the July 2003 revision. |
| Announcement 2004-23(PDF, 40K) |
IRB #2004-13(HTML) |
March 29, 2004 |
| Foundation to Save Our Children’s Environment of Tulsa, OK, no longer qualifies as an organization to which contributions are deductible under section 170 of the Code. (Continued on the next page) Finding Lists begin on page ii. Index for January through March begins on page iv. |
| Announcement 2004-22(PDF, 88K) |
IRB #2004-14(HTML) |
April 5, 2004 |
| A list is provided of organizations now classified as private foundations. (Continued on the next page) Finding Lists begin on page ii. |
| Announcement 2004-21(PDF, 40K) |
IRB #2004-13(HTML) |
March 29, 2004 |
| The Service announces that an updated edition of Publication 538, Accounting Periods and Methods, (revised March 2004) is now available. |
| Announcement 2004-20(PDF, 40K) |
IRB #2004-13(HTML) |
March 29, 2004 |
| Publication 1542, Per Diem Rates (For Travel Within the Continental United States), will now be revised each time new per diem rates are announced. All revisions will be available on the IRS website. Paper copies will be available by request only. |
| Announcement 2004-19(PDF, 87K) |
IRB #2004-13(HTML) |
March 29, 2004 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2004-18(PDF, 30K) |
IRB #2004-12(HTML) |
March 22, 2004 |
| Championship Drivers Association Benevolence Fund, of Indianapolis, IN, and Children’s Express Foundation, Inc., of Washington, DC, no longer qualify as organizations to which contributions are deductible under section 170 of the Code. |
| Announcement 2004-17(PDF, 69K) |
IRB #2004-12(HTML) |
March 22, 2004 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2004-16(PDF, 47K) |
IRB #2004-13(HTML) |
March 29, 2004 |
| The Service announces that Form 3115, Application for Change in Accounting Method, and its instructions were revised December 2003. This revision is the current version of Form 3115 used to request a change in accounting method. Rev. Procs. 2001-10, 2001-23, 2002-9, and 2002-28 modified. |
| Announcement 2004-15(PDF, 65K) |
IRB #2004-11(HTML) |
March 15, 2004 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2004-14(PDF, 33K) |
IRB #2004-10(HTML) |
March 8, 2004 |
| This document announces the cancellation of a public hearing on proposed regulations (REG-110896-98, 2003-51 I.R.B. 1226) under section 664(b) of the Code concerning the characterization of distributions from charitable remainder trusts. |
| Announcement 2004-13(PDF, 44K) |
IRB #2004-9(HTML) |
March 1, 2004 |
| This document contains a notice of a public hearing on proposed regulations (REG-163974-02, 2003-38 I.R.B. 595), which propose removing provisions of the regulations that apply a look-through rule to assets of a nonregistered partnership for purposes of satisfying the diversification requirements of section 817(h). |
| Announcement 2004-12(PDF, 48K) |
IRB #2004-9(HTML) |
March 1, 2004 |
| A list is provided of organizations now classified as private foundations. |
| Announcement 2004-11(PDF, 51K) |
IRB #2004-10(HTML) |
March 8, 2004 |
| This announcement provides information regarding changes to the reporting for certain 2002 forms by certain fiscal year pass-through entities affected by pending technical corrections to the qualified dividend rules. Partnerships, S corporations, and estates (including revocable trusts treated as part of an estate) with a fiscal year beginning in 2002 that received qualified dividends in 2003 must reflect the changes required by this announcement in their reporting for the tax year. Announcement 2003-56 modified. |
| Announcement 2004-10(PDF, 58K) |
IRB #2004-7(HTML) |
Feb. 17, 2004 |
| This document contains corrections to final and temporary regulations (T.D. 9048, 2003–1 C.B. 644) under section 1502 of the Code that redetermine the basis of stock of a subsidiary member of a consolidated group immediately prior to certain transfers of such stock and certain deconsolidations of a subsidiary member and also suspend certain losses recognized on the disposition of stock of a subsidiary member. |
| Announcement 2004-9(PDF, 164K) |
IRB #2004-6(HTML) |
Feb. 9, 2004 |
| This advance notice of proposed rulemaking (REG–153656–03) under section 41 of the Code invites comments relating to the definition of internal-use software contained in the credit for increasing research activities. In addition, the document provides guidance for taxpayers regarding the interim effective dates of the internal-use software rules. |
| Announcement 2004-8(PDF, 64K) |
IRB #2004-6(HTML) |
Feb. 9, 2004 |
| This announcement corrects the user fee in Appendix A of Rev. Proc. 2004–1 for a letter ruling request involving an extension of time to file Form 3115, Application for Change in Accounting Method. The correct user fee is $1,200, not $1,500. |
| Announcement 2004-7(PDF, 49K) |
IRB #2004-4(HTML) |
Jan. 26, 2004 |
| This document contains corrections to proposed regulations (REG–146893–02 and REG–115037–00, 2003–44 I.R.B. 967) under section 482 of the Code that provide guidance regarding the treatment of controlled services transactions and the allocation of income from intangibles. |
| Announcement 2004-5(PDF, 45K) |
IRB #2004-4(HTML) |
Jan. 26, 2004 |
| The Service announces the availability of new Form 8806, Information Return for Acquisition of Control or Substantial Change in Capital Structure. This form is used by a reporting corporation to report an acquisition of control or a substantial change in the capital structure of a domestic corporation. |
| Announcement 2004-4(PDF, 148K) |
IRB #2004-4(HTML) |
Jan. 26, 2004 |
| The Service and the Treasury Department announce that they are requesting comments from the public on proposed new Form 8858, Information Return of U.S. Persons With Respect to Foreign Disregarded Entities. The form will be required to be filed by U.S. persons that own a foreign disregarded entity directly or, in certain circumstances, indirectly or constructively. The reporting of information on Form 8858 will be required under sections 6011, 6012, 6031, and 6038 of the Code and the related regulations, for annual accounting periods of tax owners of foreign disregarded entities beginning on or after January 1, 2004. |
| Announcement 2004-3 (PDF, 43K) |
IRB #2004-2(HTML) |
Jan. 12, 2004 |
| This document details changes made by Chief Counsel which impact distribution codes for Form 1099–R. These changes could impact the filing of 1099–R and Form 5498 for tax year 2003. |
| Announcement 2004-2(PDF, 37K) |
IRB #2004-3(HTML) |
Jan. 20, 2004 |
| The Service announces a new reporting code to be used beginning with the 2004 Form W–2. Employer contributions to an employee’s Health Savings Account (HSA) must be reported on Form W–2 in box 12 using Code W. |
