Table of Contents

• Rev. Proc. 2004-36
  • SECTION 1. PURPOSE
  • SECTION 2. DEFINITIONS
  • SECTION 3. BACKGROUND
  • SECTION 4. SCOPE
  • SECTION 5. SAFE HARBOR METHOD
  • SECTION 6. CHANGE IN METHOD OF ACCOUNTING AND AUDIT PROTECTION
  • SECTION 7. EFFECT ON OTHER DOCUMENTS
  • SECTION 8. EFFECTIVE DATE
  • DRAFTING INFORMATION