Table of Contents

• Notice 2004-52
  • I. PURPOSE
  • II. BACKGROUND
  • III. TAXPAYER REQUESTS FOR GUIDANCE
  • IV. REQUEST FOR COMMENTS
  • V. SUBMISSION OF COMMENTS
  • DRAFTING INFORMATION
• Rev. Proc. 2004-47
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. SCOPE
  • SECTION 4. RELIEF FOR UNTIMELY REVERSE QTIP ELECTIONS
  • SECTION 5. EFFECTIVE DATE
  • SECTION 6. PAPERWORK REDUCTION ACT
  • DRAFTING INFORMATION
• Rev. Proc. 2004-48
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. SCOPE
  • SECTION 4. RELIEF FOR LATE S CORPORATION ELECTION AND LATE CORPORATE CLASSIFICATION ELECTION
  • SECTION 5. EFFECTIVE DATE
  • SECTION 6. PAPERWORK REDUCTION ACT
  • DRAFTING INFORMATION