Internal Revenue Bulletin:  2004-51 

December 20, 2004 


Table of Contents

Rev. Proc. 2004-73 Rev. Proc. 2004-73

This procedure provides guidance concerning when information shown on a return in accordance with the applicable forms and instructions will be adequate disclosure for purposes of reducing an understatement of income tax under sections 6662(d) and 6694(a) of the Code. Rev. Proc. 2003-77 updated.

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