Internal Revenue Bulletin: 2004-10
March 8, 2004
Part IV. Items of General Interest
Table of Contents
REG-126967-03
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SUPPLEMENTARY INFORMATION:
Background
Explanation of Provisions
Proposed Effective Dates
Interim Guidance for Determining Fair Market Value
Special Analyses
Comments and Public Hearing
Proposed Amendments to the Regulations
PART 1—INCOME TAXES
Drafting Information
REG-156421-03
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FOR FURTHER INFORMATION CONTACT:
SUPPLEMENTARY INFORMATION:
Background
Explanation of Provisions
Special Analyses
Comments and Public Hearing
Proposed Amendments to the Regulations
PART 31—EMPLOYMENT TAXES
Drafting Information
Announcement 2004-11
BACKGROUND
TECHNICAL CORRECTION
FISCAL YEAR ESTATES: REPORTING QUALIFIED DIVIDENDS AND FIGURING TAX FOR 2002-2003
FISCAL YEAR PARTNERSHIPS AND S CORPORATIONS: REPORTING QUALIFIED DIVIDENDS FOR 2002-2003
EFFECT ON OTHER DOCUMENTS
Announcement 2004-14
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SUPPLEMENTARY INFORMATION:
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