Internal Revenue Bulletin 2004-16

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Internal Revenue Bulletin: 2004-16
April 19, 2004

Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • REG-121475-03
    • Notice 2004-28
  • EMPLOYEE PLANS
    • Ct. D. 2078
    • REG-128309-03
    • Rev. Proc. 2004-25
  • EXEMPT ORGANIZATIONS
    • Announcement 2004-28
  • ADMINISTRATIVE
    • Notice 2004-26
    • Notice 2004-27
    • Rev. Proc. 2004-23
    • Rev. Proc. 2004-24
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • Ct. D. 2078
    • RAYMOND B. YATES, M.D., P.C. PROFIT SHARING PLAN ET AL. v. HENDON, TRUSTEE CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT
      • Syllabus
    • RAYMOND B. YATES, M.D., P.C. PROFIT SHARING PLAN, AND RAYMOND B. YATES, TRUSTEE, PETITIONERS v. WILLIAM T. HENDON, TRUSTEE ON WRIT OF CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT
      • I
      • II
    • RAYMOND B. YATES, M.D., P.C. PROFIT SHARING PLAN, AND RAYMOND B. YATES, TRUSTEE, PETITIONERS v. WILLIAM T. HENDON, TRUSTEE ON WRIT OF CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT
    • RAYMOND B. YATES, M.D., P.C. PROFIT SHARING PLAN, AND RAYMOND B. YATES, TRUSTEE, PETITIONERS v. WILLIAM T. HENDON, TRUSTEE ON WRIT OF CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2004-26
  • Notice 2004-27
    • DRAFTING INFORMATION
  • Notice 2004-28
    • Income Tax Treatment of Stock Options Generally
    • Positions Promoted
  • Rev. Proc. 2004-23
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. SCOPE
    • SECTION 4. APPLICATION
    • SECTION 5. COMPUTATION OF SECTION 481(a) ADJUSTMENT
    • SECTION 6. TRANSITION RULES
    • SECTION 7. EFFECT ON OTHER DOCUMENTS
    • SECTION 8. EFFECTIVE DATE
    • SECTION 9. DRAFTING INFORMATION
  • Rev. Proc. 2004-24
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. APPLICATION
    • SECTION 4. EFFECT ON OTHER REVENUE PROCEDURES
    • SECTION 5. EFFECTIVE DATES
    • DRAFTING INFORMATION
  • Rev. Proc. 2004-25
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. EXTENSION OF REMEDIAL AMENDMENT PERIOD FOR DISQUALIFYING PROVISIONS AFTER DECEMBER 31, 2001
    • SECTION 4. EFFECTIVE DATE
    • DRAFTING INFORMATION
• Part IV. Items of General Interest
  • REG-121475-03
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background
      • Explanation of Provisions
      • Proposed Effective Dates
      • Special Analyses
      • Comments and Public Hearing
    • Proposed Amendments to the Regulations
      • PART 1—INCOME TAXES
    • Drafting Information
  • REG-128309-03
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Explanation of Provisions
      • Proposed Effective Date
      • Special Analyses
      • Comments and Public Hearing
    • Proposed Amendments to the Regulations
      • PART 1—INCOME TAXES
      • PART 54—PENSION EXCISE TAXES
    • Drafting Information
  • Announcement 2004-28
• Definition of Terms and Abbreviations
  • Definition of Terms
  • Abbreviations
• Numerical Finding List
  • Numerical Finding List
• Effect of Current Actions on Previously Published Items
  • Findings List of Current Actions on Previously Published Items
• How to get the Internal Revenue Bulletin
  • INTERNAL REVENUE BULLETIN
  • CUMULATIVE BULLETINS
  • ACCESS THE INTERNAL REVENUE BULLETIN ON THE INTERNET
  • INTERNAL REVENUE BULLETINS ON CD-ROM
  • How to Order
  • We Welcome Comments About the Internal Revenue Bulletin