Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Notice 2004-46
    • Notice 2004-47
  • EMPLOYEE PLANS
    • Announcement 2004-58
  • EXCISE TAX
    • Announcement 2004-61
  • TAX CONVENTIONS
    • Announcement 2004-60
  • ADMINISTRATIVE
    • Notice 2004-47
    • Rev. Proc. 2004-39
    • Rev. Proc. 2004-40
• Preface
  • The IRS Mission
  • Introduction
• • Actions Relating to Decisions of the Tax Court
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
• Part II. Treaties and Tax Legislation
  • Announcement 2004-60
    • Guidance Relating to July 1st Application of New U.S.-Japan Income Tax Treaty
    • Guidance regarding the Commencement of Application of the New Tax Convention between the United States and Japan June 23, 2004
      • Internal Revenue Service
    • Attachment 1
      • Internal Revenue Service
      • DIVIDENDS
      • Interest and Royalties
      • Examples:
    • Attachment 2
      • National Tax Agency
      • DIVIDENDS
      • Interest and Royalties
      • Examples:
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2004-46
    • PURPOSE
    • BACKGROUND
    • ISSUES ON WHICH COMMENTS ARE SPECIFICALLY REQUESTED
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
  • Notice 2004-47
    • PURPOSE
    • BACKGROUND
      • Health Credit
      • Advance Payment of the Health Credit
      • Information Reporting of Advance Payments
    • ADMINISTRATION OF THE PROGRAM
    • INFORMATION REPORTING OBLIGATIONS OF HEALTH INSURANCE PROVIDERS UNDER THE HCTC PROGRAM
    • WAIVER OF PENALTIES
    • CONTACT FOR INFORMATION
  • Rev. Proc. 2004-39
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. DEFINITIONS
    • SECTION 4. SCOPE
    • SECTION 5. APPLICATION
    • SECTION 6. EFFECTIVE DATE
    • SECTION 7. DRAFTING INFORMATION
  • Rev. Proc. 2004-40
    • SECTION 1: PURPOSE
    • SECTION 2: PRINCIPLES OF THE APA PROGRAM
    • SECTION 3: PREFILING CONFERENCES
    • SECTION 4: CONTENT OF APA REQUESTS
    • SECTION 5: PROCESSING OF APA REQUESTS
    • SECTION 6: COMPETENT AUTHORITY CONSIDERATION
    • SECTION 7: ROLLBACK OF TPM
    • SECTION 8: SMALL BUSINESS TAXPAYER APAs
    • SECTION 9: LEGAL EFFECT OF THE APA
    • SECTION 10: ADMINISTERING THE APA
    • SECTION 11: RENEWING THE APA
    • SECTION 12: DISCLOSURE
    • SECTION 13: EFFECT ON OTHER DOCUMENTS
    • SECTION 14: EFFECTIVE DATE
    • SECTION 15: PAPERWORK REDUCTION ACT
    • DRAFTING INFORMATION
• Part IV. Items of General Interest
  • Announcement 2004-58
    • Extension of Effective Date
    • Reasonable Estimates for Generalized Notice
    • QJSA as Most Valuable Optional Form of Benefit
    • Contact Information
  • Announcement 2004-61
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Special Analysis
• 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
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