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Internal Revenue Bulletin:  2004-26 

June 28, 2004 


Rev. Rul. 2004-55 Rev. Rul. 2004-55

Disability insurance benefits. This ruling addresses the income tax treatment of short-term and long-term disability benefits under sections 104(a)(3) and 105(a) of the Code.

Rev. Proc. 2004-37 Rev. Proc. 2004-37

This procedure provides a method for determining the source of a pension payment to a nonresident alien from a defined benefit plan where the trust forming part of the plan is a trust created or organized in the United States that constitutes a qualified trust under section 401(a) of the Code. Rev. Proc. 2004-7 amplified.

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