Table of Contents

• 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