Internal Revenue Bulletin: 2004-39
September 27, 2004
Part III. Administrative, Procedural, and Miscellaneous
Table of Contents
Notice 2004-58
I. Purpose
II. Background
III. Basis Disconformity Method
IV. Other Methods
V. Reliance on Notice, Related Relief Provisions
VI. Approaches Under Consideration
Tracing Regimes
Basis Disconformity Approach
VII. Request for Comments
DRAFTING INFORMATION:
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