Internal Revenue Bulletin:  2004-19 

May 10, 2004 


Table of Contents

Rev. Proc. 2004-26 Rev. Proc. 2004-26

This procedure provides guidance for representatives of certain military or civilian employees of the United States who die as a result of injuries incurred in a terrorist or military action. It provides guidance for having tax forgiven or for claiming refunds of tax under section 692(c) of the Code, as amended by the Victims of Terrorism Tax Relief Act of 2001, Pub. L. No. 107-134. It also provides procedures by which the Secretary will determine whether a terrorist or military action has occurred. Rev. Proc. 85-35 obsoleted.

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