Internal Revenue Bulletin:  2004-23 

June 7, 2004 

ADMINISTRATIVE


Rev. Rul. 2004-53 Rev. Rul. 2004-53

Clarification of scope of section 6103(a). This ruling clarifies the fact that government employees who receive returns or return information pursuant to disclosures under section 6103(c), (k)(6), or (e) of the Code, other than section 6103(e)(1)(D)(iii) (relating to certain shareholders), are not subject to the disclosure restrictions of section 6103(a) with regard to the returns or return information received.

Rev. Proc. 2004-35 Rev. Proc. 2004-35

This procedure concerns automatic relief to file certain late shareholder consents to be an S corporation.


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