Internal Revenue Bulletin:  2004-52 

December 27, 2004 


Notice 2004-83 Notice 2004-83

This notice updates the list of designated private delivery services (PDSs) for purposes of section 7502 of the Code. The updating reflects the merger of two PDSs listed in the prior notice and additional delivery times for a service listed for the surviving PDS in the prior notice. Notice 2002-62 modified and superseded.

Rev. Proc. 2004-72 Rev. Proc. 2004-72

This procedure allocates the national limitation of $400 million for year 2005 for Qualified Zone Academy Bonds (QZABs) among the States (“States” includes the District of Columbia and possessions of the U.S. (American Samoa, Northern Marianas, Puerto Rico, Guam, and the Virgin Islands)). The procedure implements the amendments to section 1397E(e)(1) of the Code made by section 304 of the Working Families Tax Relief Act of 2004, which extended the authority to issue QZABs in the amount of $400 million each for years 2004 and 2005.

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