Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Rev. Rul. 2004-61
    • Rev. Rul. 2004-62
  • EMPLOYEE PLANS
    • Notice 2004-42
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • Rev. Rul. 2004-62
    • ISSUE
    • FACTS
    • LAW AND ANALYSIS
    • HOLDING
    • CHANGE IN METHOD OF ACCOUNTING
    • EFFECT ON OTHER DOCUMENTS
    • DRAFTING INFORMATION
  • Rev. Rul. 2004-61
    • DRAFTING INFORMATION
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2004-42
    • CORPORATE BOND WEIGHTED AVERAGE INTEREST RATE
    • 30-YEAR TREASURY SECURITIES WEIGHTED AVERAGE INTEREST RATE
    • Drafting Information
• Part IV. Items of General Interest
  • Announcement 2004–49
    • Consent Disbarments From Practice Before the Internal Revenue Service
    • Consent Suspensions From Practice Before the Internal Revenue Service
    • Expedited Suspensions From Practice Before the Internal Revenue Service
    • Censure Issued by Consent
• Definition of Terms and Abbreviations
  • Definition of Terms
  • Abbreviations
• Numerical Finding List
  • Numerical Finding List
• Effect of Current Actions on Previously Published Items
  • Findings List of Current Actions on Previously Published Items
• How to get the Internal Revenue Bulletin
  • INTERNAL REVENUE BULLETIN
  • CUMULATIVE BULLETINS
  • ACCESS THE INTERNAL REVENUE BULLETIN ON THE INTERNET
  • INTERNAL REVENUE BULLETINS ON CD-ROM
  • How to Order
  • We Welcome Comments About the Internal Revenue Bulletin