Internal Revenue Bulletin:  2004-4 

January 26, 2004 

EMPLOYEE PLANS


Table of Contents

Notice 2004-8 Notice 2004-8

Roth IRAs; abuses; listed transactions. This notice describes certain transactions that are being entered into by individuals, their Roth IRAs, and their businesses. The Service and the Treasury have determined that these transactions are abusive, that they may result in the disallowance of one or more deductions or the application of an excise tax, and that the applicable transactions must be listed as tax-shelters.


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