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 2004-79(PDF, 50K)
This notice provides guidance regarding the definition of dependent under section 106 of the Code.
REG-155608-02(PDF, 337K)
Proposed regulations provide updated guidance on tax-shelter annuities, custodial accounts of public schools and section 501(c)(3) tax-exempt organizations and church retirement income accounts authorized under section 403(b) of the Code. These regulations would provide the public with guidance necessary to comply with the law and affect sponsors of section 403(b) contracts, administrators, participants, and beneficiaries. A public hearing is scheduled for February 15, 2005.
Rev. Proc. 2004-69(PDF, 111K)
Insurance companies; loss reserves; discounting unpaid losses. The loss payment patterns and discount factors are set forth for the 2004 accident year. These factors will be used to compute discounted unpaid losses under section 846 of the Code.
Rev. Proc. 2004-70(PDF, 70K)
Insurance companies; discounted estimated salvage recoverable. The salvage discount factors are set forth for the 2004 accident year. These factors will be used to compute discounted estimated salvage recoverable under section 832 of the Code.
Rev. Rul. 2004-106(PDF, 69K)
Federal rates; adjusted federal rates; adjusted federal long-term rate and the long-term exempt rate. For purposes of sections 382, 642, 1274, 1288, and other sections of the Code, tables set forth the rates for December 2004.
EMPLOYEE PLANS
REG-155608-02(PDF, 337K)
Proposed regulations provide updated guidance on tax-shelter annuities, custodial accounts of public schools and section 501(c)(3) tax-exempt organizations and church retirement income accounts authorized under section 403(b) of the Code. These regulations would provide the public with guidance necessary to comply with the law and affect sponsors of section 403(b) contracts, administrators, participants, and beneficiaries. A public hearing is scheduled for February 15, 2005.
EXEMPT ORGANIZATIONS
REG-155608-02(PDF, 337K)
Proposed regulations provide updated guidance on tax-shelter annuities, custodial accounts of public schools and section 501(c)(3) tax-exempt organizations and church retirement income accounts authorized under section 403(b) of the Code. These regulations would provide the public with guidance necessary to comply with the law and affect sponsors of section 403(b) contracts, administrators, participants, and beneficiaries. A public hearing is scheduled for February 15, 2005.
EMPLOYMENT TAX
Announcement 2004-97(PDF, 29K)
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.
REG-155608-02(PDF, 337K)
Proposed regulations provide updated guidance on tax-shelter annuities, custodial accounts of public schools and section 501(c)(3) tax-exempt organizations and church retirement income accounts authorized under section 403(b) of the Code. These regulations would provide the public with guidance necessary to comply with the law and affect sponsors of section 403(b) contracts, administrators, participants, and beneficiaries. A public hearing is scheduled for February 15, 2005.
Rev. Proc. 2004-64(PDF, 140K)
Optional standard mileage rates. This procedure announces 40.5 cents as the optional rate for deducting or accounting for expenses for business use of an automobile, 14 cents as the optional rate for use of an automobile as a charitable contribution, and 15 cents as the optional rate for use of an automobile as a medical or moving expense for 2005. It provides rules for substantiating the deductible expenses of using an automobile for business, moving, medical, or charitable purposes. Rev. Proc. 2003-76 superseded.
T.D. 9159(PDF, 61K)
Temporary regulations define the term "salary reduction agreement" for purposes of section 3121(a)(5)(D) of the Code.
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