Internal Revenue Bulletin 2004-22

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Internal Revenue Bulletin: 2004-22
June 1, 2004

Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • Ct. D. 2079
    • Rev. Rul. 2004-45
    • Rev. Rul. 2004-52
    • Notice 2004-39
    • Rev. Proc. 2004-31
    • Rev. Proc. 2004-32
    • Rev. Proc. 2004-33
  • EXEMPT ORGANIZATIONS
    • Rev. Rul. 2004-51
    • Announcement 2004-50
  • ADMINISTRATIVE
    • Rev. Rul. 2004-50
    • Rev. Proc. 2004-28
    • Rev. Proc. 2004-34
    • Announcement 2004-48
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • Rev. Rul. 2004-45
    • ISSUE
    • FACTS
    • LAW AND ANALYSIS
    • HOLDINGS
    • Drafting Information
  • Rev. Rul. 2004-52
    • ISSUES
    • FACTS
    • LAW AND ANALYSIS
    • HOLDINGS
    • DRAFTING INFORMATION
  • Rev. Rul. 2004-51
    • ISSUES
    • FACTS
    • LAW
      • Exemption under § 501(c)(3)
      • Joint Ventures
      • Tax on Unrelated Business Income
    • ANALYSIS
    • HOLDINGS
    • DRAFTING INFORMATION
  • Rev. Rul. 2004-50
    • ISSUE
    • FACTS
    • LAW AND ANALYSIS
    • HOLDING
    • DRAFTING INFORMATION
  • Ct. D. 2079
    • UNITED STATES v. GALLETTI ET AL.
      • Syllabus
    • UNITED STATES, PETITIONER v. ABEL COSMO GALLETTI ET AL.
      • I
      • II
      • A
      • B
      • III
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2004-39
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. APPLICATION OF § 1(h) TO RIC AND REIT CAPITAL GAIN DIVIDENDS
    • SECTION 4. EXAMPLES
    • DRAFTING INFORMATION
  • Rev. Proc. 2004-28
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. SCOPE
    • SECTION 4. PROCEDURE
    • SECTION 5. EFFECTIVE DATE
    • DRAFTING INFORMATION
  • Rev. Proc. 2004-31
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. SCOPE
    • SECTION 4. APPLICATION
    • SECTION 5. EFFECTIVE DATE
    • DRAFTING INFORMATION
  • Rev. Proc. 2004-32
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. SCOPE
    • SECTION 4. RATABLE INCLUSION METHOD FOR CREDIT CARD ANNUAL FEES
    • SECTION 5. CHANGE IN METHOD OF ACCOUNTING
    • SECTION 6. AUDIT PROTECTION
    • SECTION 7. EFFECT ON OTHER DOCUMENTS
    • SECTION 8. EFFECTIVE DATE
    • DRAFTING INFORMATION
  • Rev. Proc. 2004-33
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. SCOPE
    • SECTION 4. APPLICATION
    • SECTION 5. REQUIREMENTS
    • SECTION 6. CHANGE IN METHOD OF ACCOUNTING
    • SECTION 7. AUDIT PROTECTION
    • SECTION 8. EFFECT ON OTHER DOCUMENTS
    • SECTION 9. EFFECTIVE DATE
    • DRAFTING INFORMATION
  • Rev. Proc. 2004-34
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND AND CHANGES
    • SECTION 3. SCOPE
    • SECTION 4. DEFINITIONS
    • SECTION 5. PERMISSIBLE METHODS OF ACCOUNTING FOR ADVANCE PAYMENTS
    • SECTION 6. EFFECTIVE DATE
    • SECTION 7. AUDIT PROTECTION
    • SECTION 8. CHANGE IN METHOD OF ACCOUNTING
    • SECTION 9. EFFECT ON OTHER DOCUMENTS
    • SECTION 10. DRAFTING INFORMATION
• Part IV. Items of General Interest
  • Announcement 2004-48
    • PURPOSE
    • BACKGROUND
    • CHANGES TO THE PROPOSED REVENUE PROCEDURE AND OTHER ISSUES
      • Allocations
      • Treatment Of Short Taxable Years
      • Acceleration Of Income
      • Definition Of “Applicable Financial Statement”
      • Statistical Sampling
      • Items Not Eligible For Deferral As Advance Payments
      • Credit Card Fees
      • Insurance Premiums
      • Advance Rentals
      • Other Excluded Items
      • Method Change Issues
      • Record Keeping
      • COGS
      • Effective Date
    • DRAFTING INFORMATION
  • Announcement 2004-49
    • Consent Disbarments From Practice Before the Internal Revenue Service
    • Consent Suspensions From Practice Before the Internal Revenue Service
    • Expedited Suspensions From Practice Before the Internal Revenue Service
    • Censure Issued by Consent
  • Announcement 2004-50
• 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
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  • How to Order
  • We Welcome Comments About the Internal Revenue Bulletin