Links to Official IRS Bulletin Documents listed below are in the Adobe Acrobat PDF Format, and require the appropriate Acrobat Reader to view and/or print.
INCOME TAX
Notice 2004-46(PDF, 73K)
This notice requests comments on whether debit cards may be used to provide qualified transportation fringes described under section 132(f) of the Code.
Notice 2004-47(PDF, 39K)
This notice relieves health insurance providers from preparing IRS Form 1099–H, “Health Coverage Tax Credit (HCTC) Advance Payments,” unless they affirmatively retain that obligation. A contractor of the IRS will prepare the form and file it with the Service and furnish copies to taxpayers.
EMPLOYEE PLANS
Announcement 2004–58(PDF, 85K)
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).
EXCISE TAX
Announcement 2004–61(PDF, 57K)
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.
TAX CONVENTIONS
Announcement 2004–60(PDF, 57K)
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.
ADMINISTRATIVE
Notice 2004-47(PDF, 39K)
This notice relieves health insurance providers from preparing IRS Form 1099–H, “Health Coverage Tax Credit (HCTC) Advance Payments,” unless they affirmatively retain that obligation. A contractor of the IRS will prepare the form and file it with the Service and furnish copies to taxpayers.
Rev. Proc. 2004-39(PDF, 64K)
This document sets forth procedures for determining whether a qualified residential rental project is in compliance with the applicable set-aside requirements contained in section 142(d) of the Code during the qualified project period (as defined in section 142(d)(2)(A)).
Rev. Proc. 2004-40(PDF, 176K)
This procedure explains the manner in which taxpayers may request an advance pricing agreement (APA) from the APA Program within the Office of the Associate Chief Counsel (International), the manner in which such a request will be processed by the APA Program, and the effect and administration of APAs. Rev. Proc. 96–53 and Notice 98–65 superseded.
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