Internal Revenue Bulletin: 2004-41 |
October 12, 2004 |
Table of Contents
Notice 2004-64 Notice 2004-64
This notice alerts taxpayers to recent amendments to section 501(c)(15) of the Code that may affect the qualification of entities as tax-exempt property and casualty insurance companies described in section 501(c)(15). The notice advises taxpayers that the Service will continue to scrutinize the eligibility of entities claiming to be tax-exempt property and casualty insurance companies.
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