Table of Contents

• Notice 2004-8
  • Background
  • Facts
  • Analysis
  • Listed Transactions
  • Drafting Information
• Notice 2004-9
  • SECTION 1. Purpose
  • SECTION 2. Background
  • SECTION 3. Extension of Deadlines
  • SECTION 4. Information for Filers of Form 1099-CAP
  • TIME CRITICAL TAX INFORMATION FORM 1099-CAP
  • SECTION 5. Information for Filers of Form 1099-B
  • SECTION 6. DRAFTING INFORMATION
• Rev. Proc. 2004-13
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. SCOPE
  • SECTION 4. APPLICATION
  • SECTION 5. ACCOUNTING METHODS AND PERIODS
  • SECTION 6. BUSINESS AND INDIVIDUAL TAX ISSUES
  • SECTION 7. CORPORATE ISSUES
  • SECTION 8. EMPLOYEE BENEFIT ISSUES
  • SECTION 9. ESTATE, GIFT AND TRUST ISSUES
  • SECTION 10. EXEMPT ORGANIZATION ISSUES
  • SECTION 11. EXCISE TAX ISSUES
  • SECTION 12. INTERNATIONAL ISSUES
  • SECTION 13. PARTNERSHIP ANDS CORPORATION ISSUES
  • SECTION 14. PROCEDURE & ADMINISTRATION ISSUES
  • SECTION 15. TAX CREDIT ISSUES
  • SECTION 16. TAX-EXEMPT BOND ISSUES
  • SECTION 17. INQUIRIES
  • SECTION 18. EFFECT ON OTHER REVENUE PROCEDURES
  • SECTION 19. EFFECTIVE DATE
  • SECTION 20. DRAFTING INFORMATION