Table of Contents

• Notice 2004-26
• Notice 2004-27
  • DRAFTING INFORMATION
• Notice 2004-28
  • Income Tax Treatment of Stock Options Generally
  • Positions Promoted
• Rev. Proc. 2004-23
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. SCOPE
  • SECTION 4. APPLICATION
  • SECTION 5. COMPUTATION OF SECTION 481(a) ADJUSTMENT
  • SECTION 6. TRANSITION RULES
  • SECTION 7. EFFECT ON OTHER DOCUMENTS
  • SECTION 8. EFFECTIVE DATE
  • SECTION 9. DRAFTING INFORMATION
• Rev. Proc. 2004-24
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. APPLICATION
  • SECTION 4. EFFECT ON OTHER REVENUE PROCEDURES
  • SECTION 5. EFFECTIVE DATES
  • DRAFTING INFORMATION
• Rev. Proc. 2004-25
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. EXTENSION OF REMEDIAL AMENDMENT PERIOD FOR DISQUALIFYING PROVISIONS AFTER DECEMBER 31, 2001
  • SECTION 4. EFFECTIVE DATE
  • DRAFTING INFORMATION