Table of Contents

• Notice 2004-37
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. INTERIM RELIEF
  • SECTION 4. REQUEST FOR COMMENTS
  • SECTION 5. DRAFTING INFORMATION
• Notice 2004-38
  • PURPOSE
  • BACKGROUND
  • DISCUSSION
    • I. Revised Definition of Qualified Amended Returns
    • II. Effective Date of Regulations Issued Pursuant to This Notice
  • DRAFTING INFORMATION
• Rev. Proc. 2004-30
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. SCOPE
  • SECTION 4. CHANGE IN METHOD OF ACCOUNTING
  • SECTION 5. EFFECTIVE DATE
  • SECTION 6. EFFECT ON OTHER DOCUMENTS
  • DRAFTING INFORMATION