Internal Revenue Bulletin: 2004-26
June 28, 2004
Part III. Administrative, Procedural, and Miscellaneous
Table of Contents
Rev. Proc. 2004-37
SECTION 1. PURPOSE
SECTION 2. BACKGROUND
SECTION 3. SCOPE
SECTION 4. METHOD
SECTION 5. EXAMPLES
SECTION 6. LIMITATION ON ISSUANCE OF PRIVATE LETTER RULINGS
SECTION 7. DRAFTING INFORMATION
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