Table of Contents

• Notice 2004-80
  • BACKGROUND AND PRIOR LAW
  • THE AMERICAN JOBS CREATION ACT OF 2004
  • INTERIM PROVISIONS
    • A. Disclosure by Material Advisors Under § 6111
    • 1. Definition of Reportable Transaction
    • 2. Definition of a Material Advisor
    • 3. Filing of Return Under § 6111
    • 4. Due Date of Return Under § 6111
    • B. Maintenance of Lists by Material Advisors Under § 6112
  • REQUEST FOR COMMENTS
  • EFFECTIVE DATE
  • DRAFTING INFORMATION
• Rev. Proc. 2004-65
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. SCOPE
  • SECTION 4. APPLICATION
  • SECTION 5. EFFECTIVE DATE
  • SECTION 6. DRAFTING INFORMATION
• Rev. Proc. 2004-66
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. SCOPE
  • SECTION 4. APPLICATION
  • SECTION 5. EFFECT ON OTHER DOCUMENTS
  • SECTION 6. EFFECTIVE DATE
  • SECTION 7. DRAFTING INFORMATION
• Rev. Proc. 2004-67
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. SCOPE
  • SECTION 4. APPLICATION
  • SECTION 5. EFFECT ON OTHER DOCUMENTS
  • SECTION 6. EFFECTIVE DATE
  • SECTION 7. DRAFTING INFORMATION
• Rev. Proc. 2004-68
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. SCOPE
  • SECTION 4. APPLICATION
  • SECTION 5. EFFECTIVE DATE
  • SECTION 6. DRAFTING INFORMATION
• Rev. Proc. 2004-71
  • SECTION 1. PURPOSE
  • SECTION 2. CHANGES
  • SECTION 3. 2005 ADJUSTED ITEMS
  • SECTION 4. EFFECTIVE DATE
  • SECTION 5. DRAFTING INFORMATION