Table of Contents

• Notice 2004-6
  • ISSUES ON WHICH COMMENTS ARE REQUESTED
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
• Notice 2004-7
  • DRAFTING INFORMATION
• Rev. Proc. 2004-11
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. METHOD CHANGE PROCEDURE FOR DISPOSED DEPRECIABLE OR AMORTIZABLE PROPERTY
  • SECTION 4. WAIVER OF TWO-YEAR RULE IN REV. RUL. 90-38
  • SECTION 5. EFFECT ON OTHER DOCUMENTS
  • SECTION 6. EFFECTIVE DATE
  • SECTION 7. DRAFTING INFORMATION
  • APPENDIX
  • SECTION 1. Section 2.01 of the  APPENDIX of Rev. Proc 2002-9 is deleted and replaced with the following:
  • SECTION 2. Section 2.02 of the APPENDIX of Rev. Proc. 2002-9 is deleted and replaced with the following:
  • SECTION 3. Section 2B of the APPENDIX of Rev. Proc. 2002-9 is deleted and replaced with the following:
  • “SECTION 2B. COMPUTER SOFTWARE EXPENDITURES (§§ 162, 167, AND 197)
  • SECTION 4. Section 2.05 of the APPENDIX of Rev. Proc. 2002-9 is added to read as follows: