Internal Revenue Bulletin:  2004-52 

December 27, 2004 

EXEMPT ORGANIZATIONS


T.D. 9163 T.D. 9163

Final regulations under section 6081 of the Code provide an automatic extension of time to file certain information returns and exempt organization returns by removing the requirement for a signature and an explanation of the need for the extension. In addition, these regulations remove the requirement for a signature to obtain an automatic extension of time to file a corporation income tax return. T.D. 9061 removed.

Announcement 2004-103 Announcement 2004-103

A list is provided of organizations now classified as private foundations.


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