Internal Revenue Bulletin: 2004-10 |
March 8, 2004 |
Table of Contents
- Notice 2004-12
- I. Overview and Purpose
- II. Request for Comments
- III. Effect on Other Documents
- IV. Effective Date
- V. Proposed Revenue Procedure
- SECTION 1. PURPOSE
- SECTION 2. SCOPE
- SECTION 3. BACKGROUND
- SECTION 4. CERTAIN INSTITUTIONS OF HIGHER EDUCATION
- SECTION 5. STUDENT FICA EXCEPTION NOT AVAILABLE FOR EMPLOYEES WITH CAREER EMPLOYEE STATUS
- SECTION 6. STANDARDS APPLICABLE TO UNDERGRADUATE AND GRADUATE STUDENTS
- SECTION 7. DEFINITIONS
- SECTION 8. ANTI-ABUSE RULE
- SECTION 9. EFFECTIVE DATE
- Rev. Proc. 2004-16
- Rev. Proc. 2004-17
- Rev. Proc. 2004-19
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