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IRS Releases Inflation Adjusted Tables For 2004.

NOV. 19, 2003

Rev. Proc. 2003-85; 2003-2 C.B. 1184

DATED NOV. 19, 2003
DOCUMENT ATTRIBUTES
Citations: Rev. Proc. 2003-85; 2003-2 C.B. 1184

Rev. Proc. 2003-85

Table of Contents

SECTION 1. PURPOSE

SECTION 2. CHANGES

SECTION 3. 2004 ADJUSTED ITEMS

                                              Code Section

 

      .01 Tax Rate Tables                     1(a)-(e)

 

      .02 Unearned Income of Minor Children

 

          Taxed as if Parent's                1(g)

 

          Income ("Kiddie Tax")

 

      .03 Adoption Credit                     23

 

      .04 Child Tax Credit                    24

 

      .05 Hope and Lifetime Learning Credits  25A

 

      .06 Earned Income Credit                32

 

      .07 Low-Income Housing Credit           42(h)

 

      .08 Alternative Minimum Tax Exemption

 

          for a Child Subject to the          59(j)

 

          "Kiddie Tax"

 

      .09 Transportation Mainline Pipeline

 

          Construction Industry Optional      62(c)

 

          Expense Substantiation Rules for

 

          Payments to Employees under

 

          Accountable Plans

 

      .10 Standard Deduction                  63

 

      .11 Overall Limitation on

 

          Itemized Deductions                 68

 

      .12 Qualified Transportation Fringe     132(f)

 

      .13 Income from United States Savings

 

          Bonds for Taxpayers Who             135

 

          Pay Qualified Higher Education

 

          Expenses

 

      .14 Adoption Assistance Programs        137

 

      .15 Private Activity Bonds Volume Cap   146(d)

 

      .16 Personal Exemption                  151

 

      .17 Election to Expense Certain

 

          Depreciable Assets                  179

 

      .18 Eligible Long-Term Care Premiums    213(d)(10)

 

      .19 Medical Savings Accounts            220

 

      .20 Interest on Education Loans         221

 

      .21 Treatment of Dues Paid to

 

          Agricultural or Horticultural       512(d)

 

          Organizations

 

      .22 Insubstantial Benefit Limitations

 

          for Contributions Associated        513(h)

 

          with Charitable Fund-Raising

 

          Campaigns

 

      .23 Funeral Trusts                      685

 

      .24 Expatriation to Avoid Tax           877

 

      .25 Valuation of Qualified Real

 

          Property in Decedent's Gross Estate 2032A

 

      .26 Annual Exclusion for Gifts          2503 & 2523

 

      .27 Passenger Air Transportation

 

          Excise Tax                          4261

 

      .28 Reporting Exception for Certain

 

          Exempt Organizations with           6033(e)(3)

 

          Nondeductible Lobbying Expenditures

 

      .29 Notice of Large Gifts Received

 

          from Foreign Persons                6039F

 

      .30 Persons Against Which a Federal

 

          Tax Lien Is Not Valid               6323

 

      .31 Property Exempt from Levy           6334

 

      .32 Interest on a Certain Portion

 

          of the Estate Tax Payable           6601(j)

 

          in Installments

 

      .33 Attorney Fee Awards                 7430

 

      .34 Periodic Payments Received under

 

          Qualified Long-Term Care            7702B(d)

 

          Insurance Contracts or under

 

          Certain Life Insurance Contracts

 

 

SECTION 4. EFFECTIVE DATE

SECTION 5. DRAFTING INFORMATION

SECTION 1. PURPOSE

This revenue procedure sets forth inflation adjusted items for 2004.

SECTION 2. CHANGES

.01 The initial bracket amounts for the 10% tax rate for married individuals filing joint returns and surviving spouses under § 1(a) of the Internal Revenue Code, and heads of households under § 1(b) are adjusted for inflation under § 1(i)(C)(ii). Under § 1(i)(1)(B)(iii) the initial bracket amounts for § 1(c) (unmarried individuals (other than surviving spouses and heads of households)) and § 1(d) (married individuals filing separate returns) are equal to 1/2 the initial bracket amount of § 1(a) (married individuals filing joint returns and surviving spouses) after adjustment for inflation.

.02 The amounts deemed substantiated when paid by eligible employers in the transportation mainline pipeline construction industry under an accountable plan to employees in accordance with Rev. Proc. 2002-41, 2002-1 C.B. 1098, are adjusted for inflation. (Section 3.09).

.03 The dollar amount in § 179(b)(1) used to determine the dollar limitation of the aggregate cost that may be taken into account under § 179(a) and the dollar amount in § 179(b)(2) used to calculate a reduction in the dollar limitation are adjusted for inflation. (Section 3.17).

.04 The generation-skipping transfer tax exemption under ' 2631, which is allowed in determining the "inclusion ratio" defined in ' 2642, is no longer adjusted for inflation and has been deleted.

SECTION 3. 2004 ADJUSTED ITEMS

.01 Tax Rate Tables. For taxable years beginning in 2004, the tax rate tables under § 1 are as follows:

 TABLE 1 - Section 1(a). -

 

 Married Individuals Filing Joint Returns and Surviving Spouses

 

 

 If Taxable Income Is:                        The Tax Is:

 

 

 Not Over $14,300                             10% of the taxable income

 

 

 Over $14,300 but                             $1,430 plus 15% of

 

 not over $58,100                             excess over $14,300

 

 

 Over $58,100 but                             $8,000 plus 25% of

 

 not over $117,250                            excess over $58,100

 

 

 Over $117,250 but                            $22,787.50 plus 28% of

 

 not over $178,650                            excess over $117,250

 

 

 Over $178,650 but                            $39,979.50 plus 33% of

 

 not over $319,100                            excess over $178,650

 

 

 Over $319,100                                $86,328 plus 35% of

 

                                              excess over $319,100

 

 

 TABLE 2 - Section 1(b). - Heads of Households

 

 

 If Taxable Income Is:                        The Tax Is:

 

 

 Not Over $10,200                             10% of the taxable income

 

 

 Over $10,200 but                             $1,020 plus 15% of

 

 not over $38,900                             excess over $10,200

 

 

 Over $38,900 but                             $5,325 plus 25% of

 

 not over $100,500                            the excess over $38,900

 

 

 Over $100,500 but                            $20,725 plus 28% of

 

 not over $162,700                            the excess over $100,500

 

 

 Over $162,700 but                            $38,141 plus 33% of

 

 not over $319,100                            the excess over $162,700

 

 

 Over $319,100                                $89,753 plus 35% of

 

                                              the excess over $319,100

 

 

 TABLE 3 - Section 1(c). -

 

 Unmarried Individuals (other than Surviving

 

 Spouse and Heads of Households).

 

 

 If Taxable Income Is:                        The Tax Is:

 

 

 Not over $7,150                              10% of the taxable income

 

 

 Over $7,150 but                              $715 plus 15% of

 

 not over $29,050                             the excess over $7,150

 

 

 Over $29,050 but                             $4,000 plus 25% of

 

 not over $70,350                             the excess over $29,050

 

 

 Over $70,350 but                             $14,325 plus 28% of

 

 not over $146,750                            the excess over $70,350

 

 

 Over $146,750 but                            $35,717 plus 33% of

 

 not over $319,100                            the excess over $146,750

 

 

 Over $319,100                                $92,592.50 plus 35% of

 

                                              the excess over $319,100

 

 

 TABLE 4 - Section 1(d). -

 

 Married Individuals Filing Separate Returns

 

 

 If Taxable Income Is:                        The Tax Is:

 

 

 Not Over $7,150                              10% of the taxable income

 

 

 Over $7,150 but                              $715 plus 15% of

 

 not over $29,050                             the excess over $7,150

 

 

 Over $29,050 but                             $4,000 plus 25% of

 

 not over $58,625                             the excess over $29,050

 

 

 Over $58,625 but                             $11,393.75 plus 28% of

 

 not over $89,325                             the excess over $58,625

 

 

 Over $89,325 but                             $19,989.75 plus 33% of

 

 not over $159,550                            the excess over $89,325

 

 

 Over $159,550                                $43,164 plus 35% of

 

                                              the excess over $159,550

 

 

 TABLE 5 - Section 1(e). - Estates and Trusts

 

 

 If Taxable Income Is:                        The Tax Is:

 

 

 Not Over $1,950                              15% of the taxable income

 

 

 Over $1,950 but                              $292.50 plus 25% of

 

 not over $4,600                              the excess over $1,950

 

 

 Over $4,600 but                              $955 plus 28% of

 

 not over $7,000                              the excess over $4,600

 

 

 Over $7,000 but                              $1,627 plus 33% of

 

 not over $9,550                              the excess over $7,000

 

 

 Over $9,550                                  $2,468.50 plus 35% of

 

                                              the excess over $9,550

 

 

.02 Unearned Income of Minor Children Taxed as if Parent's Income (the "Kiddie Tax"). For taxable years beginning in 2004, the amount in § 1(g)(4)(A)(ii)(I), which is used to reduce the net unearned income reported on the child's return that is subject to the "kiddie tax," is $800. (This amount is the same as the $800 standard deduction amount provided in section 3.10(2) of this revenue procedure.) The same $800 amount is used for purposes of § 1(g)(7) (that is, in determining whether a parent may elect to include a child's gross income in the parent's gross income and for calculating the "kiddie tax"). For example, one of the requirements for the parental election is that a child's gross income is more than the amount referenced in § 1(g)(4)(A)(ii)(I) but less than 10 times such amount; thus, a child's gross income for 2004 must be more than $800 but less than $8,000 to satisfy that requirement.

.03 Adoption Credit. For taxable years beginning in 2004, under § 23(a)(3) the maximum credit allowed for an adoption of a child with special needs is $10,390. For taxable years beginning in 2004, under § 23(b)(1) the maximum credit allowed with regard to other adoptions is the amount of qualified adoption expenses up to $10,390. The available adoption credit begins to phase out under § 23(b)(2)(A) for taxpayers with modified adjusted gross income in excess of $155,860 and is completely phased out for taxpayers with modified adjusted gross income of $195,860. (See section 3.14 for the adjusted items relating to adoption assistance programs.)

.04 Child Tax Credit. For taxable years beginning in 2004, the value used in § 24(d)(1)(B)(i) in determining the amount of credit under § 24 that may be refundable is $10,750.

.05 Hope and Lifetime Learning Credits.

(1) For taxable years beginning in 2004, 100 percent of qualified tuition and related expenses not in excess of $1,000 and 50 percent of such expenses in excess of $1,000 are taken into account in determining the amount of the Hope Scholarship Credit under § 25A(b)(1).

(2) For taxable years beginning in 2004, a taxpayer's modified adjusted gross income in excess of $42,000 ($85,000 for a joint return) is taken into account in determining the reduction under § 25A(d)(2)(A)(ii) in the amount of the Hope Scholarship and Lifetime Learning Credits otherwise allowable under § 25A(a).

.06 Earned Income Credit.

(1) In general. For taxable years beginning in 2004, the following amounts are used to determine the earned income credit under § 32(b). The "earned income amount" is the amount of earned income at or above which the maximum amount of the earned income credit is allowed. The "threshold phaseout amount" is the amount of adjusted gross income (or, if greater, earned income) above which the maximum amount of the credit begins to phase out. The "completed phaseout amount" is the amount of adjusted gross income (or if greater, earned income) at or above which no credit is allowed.

  Number of Qualifying Children

 

 

 Item                          One            Two or More     None

 

 

 Earned Income Amount          $ 7,660        $10,750         $ 5,100

 

 Maximum Amount of Credit      $ 2,604        $ 4,300         $   390

 

 Threshold Phaseout Amount     $14,040        $14,040         $ 6,390

 

 Completed Phaseout Amount     $30,338        $34,458         $11,490

 

 Threshold Phaseout Amount     $15,040        $15,040         $ 7,390

 

 (Married Filing Jointly)

 

 Completed Phaseout Amount     $31,338        $35,458         $12,490

 

 (Married Filing Jointly)

 

 

The instructions for the Form 1040 series provide tables showing the amount of the earned income credit for each type of taxpayer.

(2) Excessive investment income. For taxable years beginning in 2004, the earned income tax credit is denied under § 32(i) if the aggregate amount of certain investment income exceeds $2,650.

.07 Low-Income Housing Credit. For calendar years beginning in 2004, the amounts used under § 42(h)(3)(C)(ii) to calculate the State housing credit ceiling for the low-income housing credit is the greater of $1.80 multiplied by the State population or $2,075,000.

.08 Alternative Minimum Tax Exemption for a Child Subject to the "Kiddie Tax." For taxable years beginning in 2004, for a child to whom the § 1(g) "kiddie tax" applies, the exemption amount under §§ 55 and 59(j) for purposes of the alternative minimum tax under § 55 may not exceed the sum of (A) such child's earned income for the taxable year, plus (B) $5,750.

.09 Transportation Mainline Pipeline Construction Industry Optional Expense Substantiation Rules for Payments to Employees under Accountable Plans. For calendar years beginning in 2004, an eligible employer may pay certain welders and heavy equipment mechanics an amount of up to $13 per hour for rig-related expenses that is deemed substantiated under an accountable plan when paid in accordance with Rev. Proc. 2002-41. If the employer provides fuel or otherwise reimburses fuel expenses, up to $8 per hour is deemed substantiated when paid under Rev. Proc. 2002-41.

.10 Standard Deduction.

(1) In general. For taxable years beginning in 2004, the standard deduction amounts under § 63(c)(2) are as follows:

 

 

 Filing Status                                Standard Deduction

 

 

 Married Individuals Filing Joint Returns     $9,700

 

 and Surviving Spouses (§ 1(a))

 

 

 Heads of Households (§ 1(b))             $7,150

 

 

 Unmarried Individuals (other than

 

   Surviving Spouses                          $4,850

 

   and Heads of Households) (§ 1(c))

 

 

 Married Individuals Filing Separate          $4,850

 

   Returns (§ 1(d))

 

 

(2) Dependent. For taxable years beginning in 2004, the standard deduction amount under § 63(c)(5) for an individual who may be claimed as a dependent by another taxpayer may not exceed the greater of $800 or the sum of $250 and the individual's earned income.

(3) Aged and blind. For taxable years beginning in 2004, the additional standard deduction amounts under § 63(f) for the aged and for the blind are $950 for each. These amounts are increased to $1,200 if the individual is also unmarried and not a surviving spouse.

.11 Overall Limitation on Itemized Deductions. For taxable years beginning in 2004, the "applicable amount" of adjusted gross income under § 68(b), above which the amount of otherwise allowable itemized deductions is reduced under § 68, is $142,700 (or $71,350 for a separate return filed by a married individual).

.12 Qualified Transportation Fringe. For taxable years beginning in 2004, the monthly limitation under § 132(f)(2)(A), regarding the aggregate fringe benefit exclusion amount for transportation in a commuter highway vehicle and any transit pass, is $100. The monthly limitation under § 132(f)(2)(B) regarding the fringe benefit exclusion amount for qualified parking is $195.

.13 Income from United States Savings Bonds for Taxpayers Who Pay Qualified Higher Education Expenses. For taxable years beginning in 2004, the exclusion under § 135, regarding income from United States savings bonds for taxpayers who pay qualified higher education expenses, begins to phase out for modified adjusted gross income above $89,750 for joint returns and $59,850 for other returns. This exclusion completely phases out for modified adjusted gross income of $119,750 or more for joint returns and $74,850 or more for other returns.

.14 Adoption Assistance Programs. For taxable years beginning in 2004, under § 137(a)(2) the maximum amount that can be excluded from an employee's gross income in connection with the adoption by the employee of a child with special needs is $10,390. For taxable years beginning in 2004, under § 137(b)(1) the maximum amount that can be excluded from an employee's gross income for the amounts paid or expenses incurred by the employer for qualified adoption expenses furnished pursuant to an adoption assistance program in connection with other adoptions by the employee is $10,390. The amount excludable from an employee's gross income begins to phase out under § 137(b)(2)(A) for taxpayers with modified adjusted gross income in excess of $155,860 and is completely phased out for taxpayers with modified adjusted gross income of $195,860. (See section 3.03 for the adjusted items relating to the adoption credit.)

.15 Private Activity Bonds Volume Cap. For calendar years beginning in 2004, the amounts used under § 146(d)(1) to calculate the State ceiling for the volume cap for private activity bonds is the greater of $80 multiplied by the State population or $233,795,000.

.16 Personal Exemption.

(1) Exemption amount. For taxable years beginning in 2004, the personal exemption amount under § 151(d) is $3,100.

(2) Phase out. For taxable years beginning in 2004, the personal exemption amount begins to phase out at, and is completely phased out after, the following adjusted gross income amounts:

 

 

                               AGI - Beginning                AGI - Exemption

 

 Filing Status                 of Phaseout                    Fully Phased Out

 

 _____________                 _______________                ________________

 

 Married Individuals Filing

 

   Joint Returns and           $214,050                       $336,550

 

   Surviving

 

   Spouse (§ 1(a))

 

 

 Heads of Households

 

   (§ 1(b))                $178,350                       $300,850

 

 

 Unmarried Individuals

 

   (other than Surviving       $142,700                       $265,200

 

   Spouses and Heads of

 

   Households) (§ 1(c))

 

 

 Married Individuals Filing

 

   Separate                    $107,025                       $168,275

 

   Returns (§ 1(d))

 

 

.17 Election to Expense Certain Depreciable Assets. For taxable years beginning in 2004, under § 179(b)(1), the aggregate cost of any § 179 property a taxpayer may elect to treat as an expense shall not exceed $102,000. Under § 179(b)(2), the $102,000 limitation shall be reduced (but not below zero) by the amount by which the cost of § 179 property placed in service during the 2004 taxable year exceeds $410,000.

.18 Eligible Long-Term Care Premiums. For taxable years beginning in 2004, the limitations under § 213(d)(10), regarding eligible long-term care premiums includible in the term "medical care," are as follows:

 Attained age before the

 

 close of the

 

 taxable year                            Limitation on premiums

 

 

 40 or less                              $ 260

 

 More than 40 but not more than 50       $ 490

 

 More than 50 but not more than 60       $ 980

 

 More than 60 but not more than 70      $2,600

 

 More than 70                           $3,250

 

 

.19 Medical Savings Accounts.

(1) Self-only coverage. For taxable years beginning in 2004, the term "high deductible health plan" as defined in § 220(c)(2)(A) means, for self-only coverage, a health plan that has an annual deductible that is not less than $1,700 and not more than $2,600, and under which the annual out-of-pocket expenses required to be paid (other than for premiums) for covered benefits does not exceed $3,450.

(2) Family coverage. For taxable years beginning in 2004, the term "high deductible health plan" means, for family coverage, a health plan that has an annual deductible that is not less than $3,450 and not more than $5,150, and under which the annual out-of- pocket expenses required to be paid (other than for premiums) for covered benefits does not exceed $6,300.

.20 Interest on Education Loans. For taxable years beginning in 2004, the $2,500 maximum deduction for interest paid on qualified education loans under § 221 is reduced under § 221(b)(2)(B) when modified adjusted gross income exceeds $50,000 ($100,000 for joint returns), and is completely eliminated when modified adjusted gross income is $65,000 ($130,000 for joint returns).

.21 Treatment of Dues Paid to Agricultural or Horticultural Organizations. For taxable years beginning in 2004, the limitation under § 512(d)(1), regarding the exemption of annual dues required to be paid by a member to an agricultural or horticultural organization, is $124.

.22 Insubstantial Benefit Limitations for Contributions Associated with Charitable Fund-Raising Campaigns.

(1) Low cost article. For taxable years beginning in 2004, the unrelated business income of certain exempt organizations under § 513(h)(2) does not include a "low cost article" of $8.20 or less.

(2) Other insubstantial benefits. For taxable years beginning in 2004, the $5, $25, and $50 guidelines in section 3 of Rev. Proc. 90-12, 1990-1 C.B. 471 (as amplified and modified), for disregarding the value of insubstantial benefits received by a donor in return for a fully deductible charitable contribution under § 170, are $8.20, $41, and $82, respectively.

.23 Funeral Trusts. For a contract entered into during calendar year 2004 for a "qualified funeral trust," as defined in § 685, the trust may not accept aggregate contributions by or for the benefit of an individual in excess of $8,000.

.24 Expatriation to Avoid Tax. For calendar year 2004, the amounts used under § 877(a)(2), regarding whether an individual's loss of United States citizenship had the avoidance of United States taxes as one of its principal purposes, are more than $124,000 for "average annual net income tax" and $622,000 or more for "net worth."

.25 Valuation of Qualified Real Property in Decedent's Gross Estate. For an estate of a decedent dying in calendar year 2004, if the executor elects to use the special use valuation method under § 2032A for qualified real property, the aggregate decrease in the value of qualified real property resulting from electing to use § 2032A that is taken into account for purposes of the estate tax may not exceed $850,000.

.26 Annual Exclusion for Gifts.

(1) For calendar year 2004, the first $11,000 of gifts to any person (other than gifts of future interests in property) are not included in the total amount of taxable gifts under § 2503 made during that year.

(2) For calendar year 2004, the first $114,000 of gifts to a spouse who is not a citizen of the United States (other than gifts of future interests in property) are not included in the total amount of taxable gifts under §§ 2503 and 2523(i)(2) made during that year.

.27 Passenger Air Transportation Excise Tax. For calendar year 2004, the tax under § 4261(b) on the amount paid for each domestic segment of taxable transportation by air is $3.10. For calendar year 2004, the tax under § 4261(c) on any amount paid (whether within or without the United States) for any transportation of any person by air, if such transportation begins or ends in the United States, generally is $13.70. However, for a domestic segment beginning or ending in Alaska or Hawaii as described in § 4261(c)(3), the tax only applies to departures and is at the rate of $6.90.

.28 Reporting Exception for Certain Exempt Organizations with Nondeductible Lobbying Expenditures. For taxable years beginning in 2004, the annual per person, family, or entity dues limitation to qualify for the reporting exception under § 6033(e)(3) (and section 5.05 of Rev. Proc. 98-19, 1998-1 C.B. 547), regarding certain exempt organizations with nondeductible lobbying expenditures, is $86 or less.

.29 Notice of Large Gifts Received from Foreign Persons. For taxable years beginning in 2004, recipients of gifts from certain foreign persons may be required to report these gifts under § 6039F if the aggregate value of gifts received in a taxable year exceeds $12,097.

.30 Persons Against Which a Federal Tax Lien Is Not Valid. For calendar year 2004, a federal tax lien is not valid against (1) certain purchasers under § 6323(b)(4) who purchased personal property in a casual sale for less than $1,180, or (2) a mechanic's lienor under § 6323(b)(7) that repaired or improved certain residential property if the contract price with the owner is not more than $5,890.

.31 Property Exempt from Levy. For calendar year 2004, the value of property exempt from levy under § 6334(a)(2) (fuel, provisions, furniture, and other household personal effects, as well as arms for personal use, livestock, and poultry) may not exceed $7,040. The value of property exempt from levy under § 6334(a)(3) (books and tools necessary for the trade, business, or profession of the taxpayer) may not exceed $3,520.

.32 Interest on a Certain Portion of the Estate Tax Payable in Installments. For an estate of a decedent dying in calendar year 2004, the dollar amount used to determine the "2-percent portion" (for purposes of calculating interest under § 6601(j)) of the estate tax extended as provided in § 6166 is $1,140,000.

.33 Attorney Fee Awards. For fees incurred in calendar year 2004, the attorney fee award limitation under § 7430(c)(1)(B)(iii) is $150 per hour.

.34 Periodic Payments Received under Qualified Long-Term Care Insurance Contracts or under Certain Life Insurance Contracts. For calendar year 2004, the stated dollar amount of the per diem limitation under § 7702B(d)(4), regarding periodic payments received under a qualified long-term care insurance contract or periodic payments received under a life insurance contract that are treated as paid by reason of the death of a chronically ill individual, is $230.

SECTION 4. EFFECTIVE DATE

.01 General Rule. Except as provided in section 4.02, this revenue procedure applies to taxable years beginning in 2004.

.02 Calendar Year Rule. This revenue procedure applies to transactions or events occurring in calendar year 2004 for purposes of sections 3.07 (low-income housing credit), 3.09 (pipeline construction industry optional expense substantiation rules), 3.15 (private activity bond volume cap), 3.23 (funeral trusts), 3.24 (expatriation to avoid tax), 3.25 (valuation of qualified real property in decedent's gross estate), 3.26 (annual exclusion for gifts), 3.27 (passenger air transportation excise tax), 3.30 (persons against which a federal tax lien is not valid), 3.31 (property exempt from levy), 3.32 (interest on a certain portion of the estate tax payable in installments), 3.33 (attorney fee awards), and 3.34 (periodic payments received under qualified long-term care insurance contracts or under certain life insurance contracts).

SECTION 5. DRAFTING INFORMATION

The principal author of this revenue procedure is Marnette M. Myers of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding this revenue procedure, contact Ms. Myers on (202) 622-4920 (not a toll-free call).

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