IRS Corrects User Fee Amount In Prior Guidance On Accounting Method Changes.
JAN. 22, 2004
Announcement 2004-8; 2004-1 C.B. 441
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Cross-ReferenceFor a summary of Rev. Proc. 2004-1, 2004-2 C.B. 1, see Tax
Notes, Jan. 19, 2004, p. 359; for the full text, see Doc 2004-
413 (82 original pages), 2004 TNT 6-6, or H&D, Jan. 9,
2004, p. 185. - Subject Areas/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2004-1313 (1 original page)
- Tax Analysts Electronic Citation2004 TNT 15-12
Citations: Announcement 2004-8; 2004-1 C.B. 441
Announcement 2004-8
[1] Section (3)(b)(ii) of Appendix A of Rev. Proc. 2004-1, 2004-1 I.R.B. 1, 62 (January 5, 2004) incorrectly provides that the user fee is $1,500 for a letter ruling request involving an extension of time to file Form 3115, "Application for Change in Accounting Method," under § 301.9100-3. The correct user fee is $1,200, not $1,500.
[2] For further information regarding this announcement, contact George Bowden on (202) 622-3400 (not a toll-free call).
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Cross-ReferenceFor a summary of Rev. Proc. 2004-1, 2004-2 C.B. 1, see Tax
Notes, Jan. 19, 2004, p. 359; for the full text, see Doc 2004-
413 (82 original pages), 2004 TNT 6-6, or H&D, Jan. 9,
2004, p. 185. - Subject Areas/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2004-1313 (1 original page)
- Tax Analysts Electronic Citation2004 TNT 15-12
