Internal Revenue Bulletin 2004-46 (PDF rendition): IRS Revenue Rulings

Preserve advance releases and the authoritative Internal Revenue Bulletin rendition; directory timestamps are file-publication metadata, not legal effective dates. HTML bulletins begin June 2003; earlier available issues require full PDF parsing. Whole bulletin rendition: numbered items are identified below; other legal material and publisher context remain included. This is not a new standalone advance release.

Bulletin No. 200
4-46
November 15, 200
4
HIGHLIGHTS
OF THIS ISSUE
These synopses are intended only as aids to the reader in
identifying the subject matter covered. They may not be
relied upon as authoritative interpretations.
EMPLOYEE PLANS
Rev. Rul. 2004–104, page 837.
2005 covered compensation tables; permitted disparity.
The covered compensation tables under section 401 of the
Code for the year 2005 are provided for use in determining
contributions to defined benefit plans and permitted disparity.
Notice 200
4–72, page 840.
2005 secti
on 415 cost-of-living adjustments; retirement
plans, etc
.This notice sets forth certain cost-of-living adjust-
ments effe
ctive January 1, 2005, applicable to the dollar limits
on benefi
ts under qualified defined benefit pension plans and
to other p
rovisionsaffecting(1)certainplansofdeferredcom-
pensatio
n and (2) “control employees.”
EXEMPT ORGANIZATIONS
Announcement 2004–94, page 842.
A list is provided of organizations now classified as private foun-
dations.
EMPLOYMENT TAX
Notice 2004–73, page 841.
2005 social security contribution and benefit base; do-
mestic employee coverage threshold.The Commissioner
of the Social Security Administration has announced (1) the
OASDI contribution and benefit base for remuneration paid in
2005 and self-employment income earned in taxable years
beginning in 2005, and (2) the domestic employee coverage
threshold amount for 2005.
ADMINISTRATIVE
Announcement 2004–86, page 842.
This document contains corrections to temporary regulations
(T.D. 9141, 2004–35 I.R.B. 359) under section 904(d) of the
Code relating to foreign tax credit limitation and to the exclu-
sion of certain export financing interest from foreign personal
holding company income.
Announcements of Disbarments and Suspensions begin on page 845.
Fi
nding Lists begin on page ii.

The IRS Mission
Provide America’s taxpayers top quality service by helping
them understand and meet their tax responsibilities and by
applying the tax law with integrity and fairness to all.
Introduction
The Internal Revenue Bulletin is the authoritative instrument of
the Commissioner of Internal Revenue for announcing official
rulings and procedures of the Internal Revenue Service and for
publishing Treasury Decisions, Executive Orders, Tax Conven-
tions, legislation, court decisions, and other items of general
interest. It is published weekly and may be obtained from the
Superintendent of Documents on a subscription basis. Bulletin
contents are compiled semiannually into Cumulative Bulletins,
which are sold on a single-copy basis.
It is the policy of the Service to publish in the Bulletin all sub-
stantive rulings necessary to promote a uniform application of
the tax laws, including all rulings that supersede, revoke, mod-
ify, or amend any of those previously published in the Bulletin.
All published rulings apply retroactively unless otherwise indi-
cated. Procedures relating solely to matters of internal man-
agement are not published; however, statements of internal
practices and procedures that affect the rights and duties of
taxpayers are published.
Revenue rulings represent the conclusions of the Service on the
application of the law to the pivotal facts stated in the revenue
ruling. In those based on positions taken in rulings to taxpayers
or technical advice to Service field offices, identifying details
and information of a confidential nature are deleted to prevent
unwarranted invasions of privacy and to comply with statutory
requirements.
Rulings and procedures reported in the Bulletin do not have the
force and effect of Treasury Department Regulations, but they
may be used as precedents. Unpublished rulings will not be
relied on, used, or cited as precedents by Service personnel in
the disposition of other cases. In applying published rulings and
procedures, the effect of subsequent legislation, regulations,
court decisions, rulings, and procedures must be considered,
and Service personnel and others concerned are cautioned
against reaching the same conclusions in other cases unless
the facts and circumstances are substantially the same.
The Bulletin is divided into four parts as follows:
Part I.—19
86 Code.
This part i
ncludes rulings and decisions based on provisions of
the Intern
al Revenue Code of 1986.
Part II.—Treaties and Tax Legislation.
This part is divided into two subparts as follows: Subpart A,
Tax Conventions and Other Related Items, and Subpart B, Leg-
islation and Related Committee Reports.
Part III.—Administrative, Procedural, and Miscellaneous.
To the extent practicable, pertinent cross references to these
subjects are contained in the other Parts and Subparts. Also
included in this part are Bank Secrecy Act Administrative Rul-
ings. Bank Secrecy Act Administrative Rulings are issued by
the Department of the Treasury’s Office of the Assistant Sec-
retary (Enforcement).
Part IV
.—Items of General Interest.
This par
t includes notices of proposed rulemakings, disbar-
ment an
d suspension lists, and announcements.
The last Bulletin for each month includes a cumulative index
for the matters published during the preceding months. These
monthly indexes are cumulated on a semiannual basis, and are
published in the last Bulletin of each semiannual period.
The c
ontents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.
For sale by the Superintendent of Documents, U.S.Government Printing Office, Washington, DC 20402.
November 15, 20042004–46 I.R.B.

Part I. Rulings and Decisions Under the Internal Revenue Code
of 1986
Section 401.—Qualified
Pension, Profit-Sharing,
and Stock Bonus Plans
26 CFR 1.401(l)–1: Permitted disparity in employer-
provided contributions or benefits.
2005 covered compensation tables;
permitted disparity.The covered com-
pensation tables under section 401 of the
Code for the year 2005 are provided for
use in determining contributions to defined
benefit plans and permitted disparity.
Rev. Rul. 2004–104
This revenue ruling provides ta-
bles of covered compensation under
§ 401(l)(5)(E) of the Internal Revenue
Code (the “Code”) and the Income Tax
Regulations, thereunder, for the 2005 plan
year.
Section 401(l)(5)(E)(i) defines covered
compensation with respect to an employee,
as the average of the contribution and ben-
efit bases in effect under section 230 of the
Social Security Act (the “Act”) for each
year in the 35-year period ending with the
year in which the employee attains social
security retirement age.
Section 401(l)(5)(E)(ii) of the Code
states that the determination for any year
preceding the year in which the employee
attains social security retirement age shall
be made by assuming that there is no in-
crease in covered compensation after the
determination year and before the em-
ployee attains social security retirement
age.
Section 1.401(l)–1(c)(34) of the In-
come Tax Regulations defines the taxable
wage base as the contribution and benefit
base under section 230 of the Act.
Section 1.401(l)–1(c)(7)(i) defines cov-
ered compensation for an employee as the
average (without indexing) of the taxable
wage bases in effect for each calendar year
during the 35-year period ending with the
last day of the calendar year in which the
employee attains (or will attain) social se-
curity retirement age. A 35-year period is
used for all individuals regardless of the
year of birth of the individual. In deter-
mining an employee’s covered compensa-
tion for a plan year, the taxable wage base
for all calendar years beginning after the
first day of the plan year is assumed to be
thesameasthetaxablewagebaseinef-
fect as of the beginning of the plan year.
An employee’s covered compensation for
a plan year beginning after the 35-year pe-
riod applicable under § 1.401(l)–1(c)(7)(i)
is the employee’s covered compensation
for a plan year during which the 35-year
period ends. An employee’s covered com-
pensation for a plan year beginning be-
fore the 35-year period applicable under
§ 1.401(l)–1(c)(7)(i) is the taxable wage
base in effect as of the beginning of the
plan year.
Section 1.401(l)–1(c)(7)(ii) provides
that, for purposes of determining the
amount of an employee’s covered com-
pensation under § 1.401(l)–1(c)(7)(i), a
plan may use tables, provided by the Com-
missioner, that are developed by rounding
the actual amounts of covered compensa-
tion for different years of birth.
For purposes of determining covered
compensation for the 2005 year, the tax-
able wage base is $90,000.
The following tables provide covered
compensation for 2005:
2005 COVERED COMPENSATION TABLE
CALEN
DARYEAROFBIRTH
CALEN
DARYEAROFSOCIAL
SECUR
ITY RETIREMENT AGE
2005 C
OVERED
COMPE
NSATION
19071972
$4,488
190819734,70
4
190919745,004
191019755,316
191
1
197
6
5,6
64
191219776,060
191319786,480
191
4
197
9
7,0
44
191519807,692
191619818,460
19
17
19
82
9,
300
1918198310,236
1919198411,232
1
920
1
985
1
2,276
1921198613,368
1922198714,520
1923198815,708
1924198916,968
1925199018,312
1926199119,728
1927199221,192
1928199322,716
1929199424,312
2004–46 I.R.B.837November 15, 2004

2005 COVERED COMPENSATION TABLE
CALENDAR YEAR OF BIRTH
CALENDAR YEAR OF SOCIAL
SECURITY RETIREMENT AGE
2005 COVERED
COMPENSATION
1930199525,920
1931199627,576
1932199729,304
1933199831,128
1934199933,060
1935200035,100
1936200137,212
1937200239,444
1938200443,992
1939200546,344
1940200648,696
1941200751,012
1942200853,268
1943200955,464
1944201057,636
1945201159,772
1946201261,872
1947201363,936
1948201465,856
1949201567,680
1950201669,408
1951201771,052
1952201872,600
1953201974,100
1954202075,540
1955202278,228
1956202379,512
1957202480,712
1958202581,816
1959202682,860
1960202783,844
1961202884,780
1962202985,620
1963203086,436
1964203187,216
1965203287,924
1966203388,536
1967203489,040
1968203589,424
1969203689,700
1970203789,844
1971203889,940
1972 and later203990,000
November 15, 20048382004–46 I.R.B.

2005 Rounded Covered
Compensation Table
Year of Birth
Covered
Compensation
193739,000
1938 – 193945,000
194048,000
194151,000
1942 – 194354,000
194457,000
194560,000
1946–194763,000
194866,000
1949–195069,000
1951–195272,000
1953–195475,000
195578,000
1956–195881,000
1959–196184,000
1962 – 196587,000
1966 and later90,000
Drafting Information
The principal author of this revenue rul-
ing is Lawrence Isaacs of the Employee
Plans, Tax Exempt and Government Enti-
ties Division. For further information re-
garding this revenue ruling, please contact
the Employee Plans taxpayer assistance
telephone service at 1–877–829–5500, be-
tween the hours of 8:00 a.m. and 6:30 p.m.
Eastern time, Monday through Friday (a
toll-free number). Mr. Isaacs’s number is
(202) 283–9710 (not a toll-free number).
2004–46 I.R.B.839November 15, 2004

Part III. Administrative, Procedural, and Miscellaneous
2005 Limitations Adjusted As
Provided in Section 415(d),
etc.
1
Notice 2004–72
Section 415 of the Internal Revenue
Code (the Code) provides for dollar lim-
itations on benefits and contributions un-
der qualified retirement plans. Section 415
also requires that the Commissioner annu-
ally adjust these limits for cost-of-living
increases. Other limitations applicable to
deferred compensation plans are also af-
fected by these adjustments. Many of the
limitations will change for 2005. For most
of the limitations, the increase in the cost-
of-living index met the statutory thresh-
olds that trigger their adjustment. Further-
more, several of these limitations, set by
the Economic Growth and Tax Relief Rec-
onciliation Act of 2001 (EGTRRA), are
scheduled to increase at the beginning of
2005. For example, under EGTRRA, the
limitation under § 402(g)(1) of the Code
on the exclusion for elective deferrals de-
scribed in § 402(g)(3) is increased from
$13,000 to $14,000. This limitation affects
elective deferrals to § 401(k) plans and to
the Federal Government’s Thrift Savings
Plan, among other plans.
Cost-of-Living limits for 2005
Effective January 1, 2005, the limita-
tion on the annual benefit under a defined
benefit plan under § 415(b)(1)(A) is in-
creased from $165,000 to $170,000. For
participants who separated from service
before January 1, 2005, the limitation for
defined benefit plans under § 415(b)(1)(B)
is computed by multiplying the partic-
ipant’s compensation limitation, as ad-
justed through 2004, by 1.0273.
The limitation for defined contribution
plans under § 415(c)(1)(A) is increased
from $41,000 to $42,000.
The Code provides that various other
dollar amounts are to be adjusted at the
same time and in the same manner as the
dollar limitation of § 415(b)(1)(A). These
dollar amounts and the adjusted amounts
are as follows:
The annual compensation limit under
§§ 401(a)(17), 404(l), 408(k)(3)(C),
and 408(k)(6)(D)(ii) is increased from
$205,000 to $210,000.
The dollar limitation under § 416(i)
(1)(A)(i) concerning the definition of
keyemployeeinatop-heavyplanis
increased from $130,000 to $135,000.
The dollar amount under § 409(o)
(1)(C)(ii) for determining the maxi-
mum account balance in an employee
stock ownership plan subject to a 5-year
distribution period is increased from
$830,000 to $850,000, while the dollar
amount used to determine the lengthen-
ing of the 5-year distribution period is
increased from $165,000 to $170,000.
The limitation used in the definition
of highly compensated employee un-
der § 414(q)(1)(B) is increased from
$90,000 to $95,000.
The annual compensation limitation
under § 401(a)(17) for eligible partic-
ipants in certain governmental plans
that, under the plan as in effect on
July 1, 1993, allowed cost-of-living
adjustments to the compensation limi-
tation under the plan under § 401(a)(17)
to be taken into account, is increased
from $305,000 to $315,000.
The compensation amount under
§ 408(k)(2)(C) regarding simplified
employee pensions (SEPs) remains un-
changed at $450.
The compensation amounts under
§ 1.61–21(f)(5)(i) of the Income Tax
Regulations concerning the definition
of “control employee” for fringe bene-
fit valuation purposes is increased from
$80,000 to $85,000. The compensation
amount under § 1.61–21(f)(5)(iii) is
increased from $165,000 to $170,000.
Limitations specified by statute
The Code, as amended by EGTRRA,
specifies the applicable dollar amount for
a particular year for certain limitations.
These applicable dollar amounts are as fol-
lows:
The limitation under § 402(g)(1) on
the exclusion for elective deferrals de-
scribed in § 402(g)(3) is increased from
$13,000 to $14,000.
The limitation under § 408(p)(2)(E) re-
garding SIMPLE retirement accounts is
increased from $9,000 to $10,000.
The limitation on deferrals under
§ 457(e)(15) concerning deferred com-
pensation plans of state and local gov-
ernments and tax-exempt organizations
is increased from $13,000 to $14,000.
The dollar limitation under § 414(v)
(2)(B)(i) for catch-up contributions
to an applicable employer plan other
than a plan described in § 401(k)(11)
or 408(p) for individuals aged 50
or over is increased from $3,000 to
$4,000. The dollar limitation under
§ 414(v)(2)(B)(ii) for catch-up contri-
butions to an applicable employer plan
described in § 401(k)(11) or 408(p) for
individuals aged 50 or over is increased
from $1,500 to $2,000.
Administrators of defined benefit or de-
fined contribution plans that have received
favorable determination letters should not
request new determination letters solely
because of yearly amendments to adjust
maximum limitations in the plans.
Drafting Information
The principal author of this notice is
John Heil of the Employee Plans, Tax
Exempt and Government Entities Divi-
sion. For further information regarding
the data in this notice, please contact
the Employee Plans’ taxpayer assistance
telephone service at 1–877–829–5500
(a toll-free call) between the hours of
8 a.m. and 6:30 p.m. Eastern time Monday
through Friday. For information regarding
themethodologyusedinarrivingatthe
data in this notice, please contact Mr. Heil
at 1–202–283–9888 (not a toll-free call).
1
Based on News Release IR–2004–127 dated October 20, 2004.
November 15, 20048402004–46 I.R.B.

Social Security Contribution
and Benefit Base for 2005
Notice 2004–73
Under authority contained in the So-
cial Security Act (“the Act”), the Commis-
sioner, Social Security Administration, has
determined and announced (69 F.R. 62497,
dated October 26, 2004) that the contri-
bution and benefit base for remuneration
paid in 2005, and self-employment income
earned in taxable years beginning in 2005
is $90,000.
“Old-Law” Contribution and Benefit
Base
General
The “old-law” contribution and bene-
fit base for 2005 is $66,900. This is the
base that would have been effective under
the Act without the enactment of the 1977
amendments. We compute the base under
section 230(b) of the Act as it read prior to
the 1977 amendments.
The “old-law” contribution and benefit
base is used by:
(a) The Railroad Retirement program
to determine certain tax liabilities and tier
II benefits payable under that program to
supplement the tier I payments which cor-
respond to basic Social Security benefits,
(b) The Pension Benefit Guaranty
Corporation to determine the maximum
amount of pension guaranteed under the
Employee Retirement Income Security
Act (as stated in section 230(d) of the
Social Security Act),
(c) Social Security to determine a year
of coverage in computing the special min-
imum benefit, as described earlier, and
(d) Social Security to determine a year
of coverage (acquired whenever earnings
equal or exceed 25 percent of the “old-
law” base for this purpose only) in comput-
ing benefits for persons who are also eligi-
ble to receive pensions based on employ-
ment not covered under section 210 of the
Act.
Domestic Employee Coverage
Threshold
General
The minimum amount a domestic
worker must earn so that such earnings are
covered under Social Security or Medicare
is the domestic employee coverage thresh-
old. For 2005, this threshold is $1,400.
Section 3121(x) of the Internal Revenue
Code provides the formula for increasing
the threshold.
Computation
Under the formula, the domestic em-
ployee coverage threshold amount for
2005 shall be equal to the 1995 amount
of $1,000 multiplied by the ratio of the
national average wage index for 2003 to
that for 1993. If the resulting amount is
not a multiple of $100, it shall be rounded
to the next lower multiple of $100.
Domestic Employee Coverage Threshold
Amount
Multiplying the 1995 domestic em-
ployee coverage threshold amount
($1,000) by the ratio of the national av-
erage wage index for 2003 ($34,064.95)
to that for 1993 ($23,132.67) produces
the amount of $1,472.59. We then round
this amount to $1,400. Accordingly, the
domestic employee coverage threshold
amount is $1,400 for 2005.
(Filed by the Office of the Federal Register on October 25,
2004, 8:45 a.m., and published in the issue of the Federal
Register for October 26, 2004, 69 F.R. 62497)
2004–46 I.R.B.841November 15, 2004

Part IV. Items of General Interest
Application of Section 904 to
Income Subject to Separate
Limitations; Correction
Announcement 2004–86
AGENCY: Internal Revenue Service
(IRS), Treasury.
ACTION: Correcting amendment.
SUMMARY: This document contains cor-
rections to final regulations that were pub-
lished in theFederal Registeron July 20,
2004 (T.D. 9141, 2004–35 I.R.B. 359 [69
FR 43304]). This regulation relates to the
section 904(d) foreign tax credit limita-
tion and to the exclusion of certain ex-
port financing interest from foreign per-
sonal holding company income.
DATES: These corrections are effective
July 20, 2004.
FOR FURTHER INFORMATION
CONTACT: Bethany A. Ingwalson at
(202) 622–3850 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulations that are the sub-
ject of these corrections are under section
904(d) of the Internal Revenue Code.
Need for Correction
As published, T.D. 9141 contains errors
that may prove to be misleading and are in
need of clarification.
*****
Correction of Publication
Accordingly, 26 CFR Part 1 is cor-
rected by making the following correcting
amendment:
PART 1—INCOME TAXES
Paragraph 1.The authority citation for
part 1 continues to read in part as follows:
Authority:26 USC 7805 * * *
§1.904(b)–1 [Corrected]
Par. 2.Section 1.904(b)–1(g)
Example 3(v), the introductory text
is amended by removing the lan-
guage “$424.87/$2571.42, computed
as follows:” and adding the language
“$412/$2571.42, computed as follows:” in
its place.
Par. 3.Section 1.904(b)–1(g)Example
4(iii), the second sentence is amended by
removing the language “paragraph (c)(1)
of this section. Under Step 1, the U.S.
long-term capital loss adjustment amount
is $50 ($80-$30). Under Step 2, the” and
adding the language “paragraph (c)(1) of
this section. UnderStep 1, the U.S. long-
term capital loss adjustment amount is $50
($80-$30). UnderStep 2, the” in its place.
Par. 4.Section 1.904–(b)–1(g)Exam-
ple 5(iii), the second sentence is amended
by removing the language “Under Step 1,
the U.S. long-term capital loss adjustment
amount is $50 ($150-$100).” and adding
the language “UnderStep 1, the U.S. long-
term capital loss adjustment amount is $50
($150-$100).” in its place.
§ 1.904(b)–2 [Corrected]
Par. 5.Section 1.904(b)–2, para-
graph (c), the second sentence is amended
by removing the language “apply
§1.904(b)–1(i) and this” and adding the
language “apply §1.904(b)–1 and this” in
its place.
Cynthia Grigsby,
Acting Chief, Regulations
and Publications Branch,
Legal Processing Division,
Associate Chief Counsel
(Procedure and Administration).
(Filed by the Office of the Federal Register on October 20,
2004, 8:45 a.m., and published in the issue of the Federal
Register for October 21, 2004, 69 F.R. 61761)
Foundations Status of Certain
Organizations
Announcement 2004–94
The following organizations have failed
to establish or have been unable to main-
tain their status as public charities or as op-
erating foundations. Accordingly, grantors
and contributors maynot, after this date,
rely on previous rulings or designations
in the Cumulative List of Organizations
(Publication 78), or on the presumption
arising from the filing of notices under sec-
tion 508(b) of the Code. This listing does
notindicate that the organizations have lost
their status as organizations described in
section 501(c)(3), eligible to receive de-
ductible contributions.
Former Public Charities.The follow-
ing organizations (which have been treated
as organizations that are not private foun-
dations described in section 509(a) of the
Code) are now classified as private foun-
dations:
20th Century Legends Museum, Inc.,
Indianapolis, IN
Abundant Life Community Services, Inc.,
Brooklyn, NY
Age of Awareness, Inc., Bowie, MD
Alice-in-Wonderland Volunteer Service,
Inc., Las Cruces, NM
Alpha Omega Family Ministries, Inc.,
Irvine, CA
Alumni Association of Hunter College
of the City University of New York,
New York, NY
American Academy of Distance Learning
& Training, Inc., Valley City, ND
American Foundation for Disabilities
Service, Inc., Massapequa Park, NY
American Friends of Shefa Chaim
Vrachamim, Brooklyn, NY
American Friends of the Pushkin
Museum, Inc., New York, NY
Amkar Competition Team, Inc.,
San Antonio, TX
Argentine Professionals Association,
SantaFeSprings,CA
Association of Disabled Veteran Business
Enterprise Networks, Sacramento, CA
Ayl-Rams, Aurora, CO
Bachman Lake Foundation, Dallas, TX
Barcare, Inc., Douglasville, GA
Barrow Curling & Hockey Association,
Barrow, AK
Better Beginnings Corp., Pittsburgh, PA
Beyond the Wilderness, Inc.,
Tecumseh, OK
Brain Friendly Learning Corporation,
Flint, MI
Bright Dreams International, Austin, TX
Broomfield Youth Football Association,
Broomfield, CO
November 15, 20048422004–46 I.R.B.

Center for Cultural Awareness in Global
Business, Inc., New York, NY
Center for Family Enrichment, Tampa, FL
Chestertown Arts League, Inc.,
Chestertown, MD
Child Development Foundation,
Herndon, VA
Children’s Church Hospital, Inc.,
Orlando, FL
Childrens International Experiential
Learning Organization, Incorporated,
West Palm Beach, FL
Circulo De La Vida Corporation,
Miami, FL
Coachella Valley High School Band
Boosters,Thermal,CA
Coon Rapids-Bayard Educational
Corporation, Coon Rapids, IA
Cotulla Housing Assistance, Cotulla, TX
Davis & Dingle Health Institute, Cola, SC
D.A.V.K.A.T. National Ministries, Inc.,
Paducah, KY
Delaware River Steamboat Floating
Classroom, Inc., Princeton, NJ
Demon Busters Strategic Swat Team,
Palmdale, CA
Dorough Lupus Foundation, Palm Bay, FL
Ebeneezer Childrens Estate, Inc.,
Brooksville, FL
Economic Development Institute,
San Diego, CA
Education Advancement Pre-School Day
Care & Tutoring Center, Shreveport, LA
Education Foundation, Inc.,
Montgomery, AL
EF Low Income Housing Incorporate,
Los Angeles, CA
EGBA Association of Florida, Inc.,
North Miami Beach, FL
Eleanor Richards Johnson Foundation,
Inc., Lake Worth, FL
End Time Ministries, Inc., Miami, FL
Ethiopian Community of South Florida,
Inc., Miami, FL
Evin Thayer Scholarship Fund,
Houston, TX
Expanded Horizons, Inc.,
Brackettville, TX
Faith Works Academy, Hurst, TX
Families & Friends of Murder Victims,
Fairfield, CA
Family Life Foundation, Englewood, CO
FASA,Inc.,Laredo,TX
Fatima Journey Foundation,
Beverly Hills, CA
Feline Rescue League, Inc.,
Islamorada, FL
First Responder Institute, Inc.,
Burtonsville, MD
FirstSteptoFreedom,Inc.,Rosedale,NY
Florida Farmworkers Housing Coalition,
Inc., Ft. Lauderdale, FL
Florida Reef Foundation, Inc.,
Palm Beach, FL
Freemans Outreach Center, Inc.,
Memphis, TN
Friends of Honduras, Portland, OR
Friends of Public Art, Inc., Miami, FL
Friends of the Chapel in the Park, Inc.,
Huntsville, AL
Friends of the Library of Pompano Beach,
Pompano Beach, FL
Friends of the Ripon Seniors Center,
Ripon, CA
Fundacions Cultural Hispanoamericana,
Inc., Miami Beach, FL
Future Leaders of Elmore Co., Inc.,
Wetumpka, AL
Future Visions Youth Development, Inc.,
Boynton Beach, FL
General European Ministries, Inc.,
Hattiesburg, MS
Gentle Resettlement-Independent Living
for the Elderly, Gautier, MS
Glendora Economic and Community
Development, Inc., Glendora, MS
Good Grief Ministries, Inc.,
Rancho Cordova, CA
Good Samaritans of San Diego,
Ramona, CA
Gospel Travelers Ministry, Inc.,
Indianapolis, IN
Grand Oak Wildlife Preservation Park,
Inc., Mobile, AL
Grand Village of the Kickapoo Park
Foundation, Leroy, IL
Grandparents Empowerment Media,
Susanville, CA
Great Family Tree, Incorporated,
Selma, AL
Great Western Development Corporation,
Inc., Birmingham, AL
Greater Hope Life Center, Inc.,
New York, NY
Greater New Zion Hope Outreach
Ministries, Pompano Beach, FL
Haitian Outreach Partnership for
Empowerment, Inc., Lauderhill, FL
Happy Angels, Inc., Miami, FL
Harvest Community Development, Inc.,
Ft. Lauderdale, FL
Haven West, Inc., Edmond, OK
Healing Channel, Venice, CA
Health Care Assistance Foundation, Inc.,
Boston, MA
Health Flight, Inc., Boca Raton, FL
Helping Hand Foundation,
Boxborough, MA
Hemingway Community Development
Corp., District Heights, MD
Higher Power Ministries, Inc.,
Miami Lakes, FL
Hijrah House, Oakland, CA
Hillview Foundation, Birmingham, AL
Horticultural Exchange International,
Inc., Saint Paul, MN
House of Outreach, Inc., Woodbine, GA
Huguenot Society of Great Britain and
Ireland, London, United Kingdom
I Am Just Me, Inc., Richmond, CA
Ikhtius International, Inc.,
Sacramento, CA
Impacto De Vida, Inc., Philadelphia, PA
Incentive Ranch, Inc., Houston, TX
Incentive Ranch, Inc., Katy, TX
Independent Living for Senior Citizens,
Inc., St. Thomas, VI
Indian River Institute, Ft. Pierce, FL
Indiana National Football League
Players Association Foundation, Inc.,
Bloomington, IN
Indiantown Education Coalition, Inc.,
Indiantown, FL
Institute for Applied Research,
Atlanta, GA
Institute for Democracy in Cuba, Inc.,
Miami, FL
International Glaucoma Foundation, Inc.,
Queens Village, NY
International Scholars & Associates,
Los Angeles, CA
Island Music Awards, Inc., Davie, FL
Italia Italia Foundation, Inc.,
Miami Beach, FL
Ixcan Foundation, Santa Fe, NM
JC1LordMinistries,Kennesaw,GA
Jewish Institute for the Arts, Inc.,
Boca Raton, FL
Joyce Community Services, Inc.,
Compton, CA
Just Ride on Foundation, Inc., Hialeah, FL
Kaz Community Development
Corporation, Chicago, IL
Kelseyville Youth Center, Kelseyville, CA
Kerusso Ministry, Inc., Ripley, MS
Kid Biz Child Care & Consultant
Services, Inc., Greenville, MS
Kids R Us 1, Inc., Brooksville, MS
La Sierra Fire Company,
Oregon House, CA
Lawyers for Getting Offenders Off Drugs
Good, Inc., Alexandria, VA
2004–46 I.R.B.843November 15, 2004

Leadership Tomorrow Foundation,
Republic, MO
Lee’s Family Foundation, Fremont, CA
Leichner-Lerner Foundation,
Celebration, FL
Light of the World - Radio Church, Inc.,
Gonzales, CA
Lighthouse for the Lamb Ministries, Inc.,
Plant City, FL
Lita Del Real Foundation, Inc., Miami, FL
Literary Society, Inc., Fort Myers, FL
Little Less Academy, Delray Beach, FL
Little Rock Angels Youth Center
CDC Ultimate Sports Connections,
Little Rock, AR
LS Daycare College, Inc., Belle Glade, FL
Lucerne Valley Citizen on Patrol Unit
414, Lucerne Valley, CA
Lucy Unique, Inc., Mobile, AL
Mahabere-Selam Ethiopian Youth Bible
Ministry, Inc., Arlington, VA
Manchineel Chutney Theater, Inc.,
St. John, VI
Manhattan Youth Baseball League,
New York, NY
Maranatha Ministries, Hollidaysburg, PA
Mel Collins Memorial Childrens
Foundation, Inc., New York, NY
Merit Foundation, Inc., Phelan, CA
Meta Morphosis, Massillon, OH
Mira Costa Softball Booster Club,
Manhattan Beach, CA
Mitochondrial Support Group of Florida,
Inc., West Palm Beach, FL
Mobile Magic Land, Inc., Mobile, AL
Monroe County Girls Fast Pitch Softball
Association, Monroeville, AL
Moreno Valley Arts Association,
Moreno Valley, CA
Motivating and Affirming the Genius in
Children Magic, Bowie, MD
MS Coalition for Community Welfare,
Meridian, MS
Mt. Calvary Community Development
Corporation, Inc., Belle Glade, FL
Muscle Shoals Association of
Ministers-Musicians, Inc., Florence, AL
Muslim Family and Children Services,
Seattle, WA
Napa Valley Community Theater,
Rutherford, CA
National Association of College Students,
Ft. Myers, FL
National Center for Advanced Marine
Applications, Inc., Mobile, AL
National Center for Preservation of
Traditional American Family Values,
Las Vegas, NV
National Housing and Neighborhood
Development Corporation,
Des Moines, IA
National Paleolithic Society, Houston, TX
National Youth Foundation, Glendale, CA
NCRT, Inc., Eureka, CA
Neighborhood Wholistic Alliance
Development Corporation, Inc.,
Philadelphia, PA
New Horizons Institute, Los Angeles, CA
New Horizons Ministries International,
Oxford, AL
Newburgh Baseball Boosters Club,
Newburgh, NY
Noahs Ark, Long Beach, CA
North Bay Environmental Institute,
Mill Valley, CA
North Tennessee Workforce Board, Inc.,
Clarksville, TN
Northwood Preserve Association, Inc.,
West Palm Beach, FL
Oasis Child Development Center, Inc.,
Coral Springs, FL
Organizacion La Barca Jalisco, Inc.,
Huntington Park, CA
Ouachita Mountains Biological Station,
Shreveport, LA
Palm Beach Benefit, Inc., Wellington, FL
Palm Beach County Business Incubator,
Inc., West Palm Beach, FL
Papa’s Ark of Safety, Inc., Atoka, OK
Paradise Dive Adventure & Aquarium,
Bentonville, AR
Pass the Word, Central Point, OR
Pawnee Pioneer Trails Scenic and Historic
Byway Council, Inc., Sterling, CO
Ponderosa Learning Center,
Greenwood, MS
POOCH, Inc., Skokie, IL
Positive Hispanic Women, Inc.,
Hialeah, FL
Preservation and Restoration Initiatives
for Developing Eastside, Buffalo, NY
Primary Homes, Inc., Whittier, CA
Pro Viviendas V, Inc., Canovas, PR
Project Mac, Inc., West Palm Beach, FL
Project Mexico, Sandy, UT
Prostate Cancer Foundation, Inc.,
Portland, OR
Puppy Hill Farm Animal Rescue, Inc.,
Melrose, FL
Quality Housing Foundation I, Inc.,
Atlanta, GA
RRRServices,Inc.,Miami,FL
Raggedy Ann Day Care Center,
Moorhead, MS
Rainbow Bridge Communities,
Michigan City, IN
Read a Lot, Inc., Jackson, MS
Recovery Ministries, Inc., Troup, TX
Recue of Love, Inc., Canton, GA
Redirections, Inc., Midland, MI
Resurrection Baptist Church
Community Development Corporation,
Philadelphia, PA
Richard and Catherine H. Gottfred
Foundation, Golf, IL
Richmond Steelers Youth Football
Association, Richmond, CA
River of Life Ministries, Inc.,
Fort Myers, FL
River Road Museum – Shell Norco,
Norco, LA
Riverwood Neighborhood Alliance, Inc.,
Nashville, TN
Robert L. Banks Jr. Outreach Ministries,
Inc., Pahokee, FL
Rosebush Interfaith Retirement
Community, Rosebush, MI
Sacramento Component Choir,
Sacramento, CA
Sacramento Resources Association,
Sacramento, CA
Sacramento Sickle Cell, Inc.,
Sacramento, CA
Safe Driver Express, Inc., Lake Park, FL
Saint Marys Garden of Hope,
Downey, CA
Sal Bosco Memorial Scholarship
Foundation, Inc., Coral Springs, FL
San Gabriel Friendly Family Medical
Group, Long Beach, CA
S A N E, Inc., Boca Raton, FL
Sara Domb Torah Fund, Inc.,
New York, NY
Seed Time, Inc., West Palm Beach, FL
Sena Foundation, Inc., Sweetwater, FL
Sheila and Jeffrey Lane Foundation,
Woodland Hills, CA
Shipley Village Community Development
Corporation, Wilmington, DE
Silver Chair Ministries, Birmingham, AL
Solomon Chapel Community
Development, Incorporated,
Cleveland, MS
Sonoma Bear Flag Foundation,
Sonoma, CA
Soul Corporation, Windsor Mill, MD
Soulfire Creative Center, Inc.,
Springdale, UT
South Fork Mountain Defense, Inc.,
Mad River, CA
South Valley Rio Grande Performing Arts
Foundation, Albuquerque, NM
Southern Arizona Warbirds, Inc.,
Tucson, AZ
November 15, 20048442004–46 I.R.B.

Southern Disability Foundation, Inc.,
Montgomery, AL
Spindrift Research & Development, Inc.,
Ft. Lauderdale, FL
St. Stephens Revitalization Community
Development Corporation,
Elizabeth City, NC
Star Ministries, Inc., Madisonville, KY
Steeple Economic Community
Development Corporation, Inc.,
Shreveport, LA
Sunrise Day Care Center, Inc.,
St. Thomas, VI
Sunshine Leisure Care, Inc.,
West Palm Beach, FL
Teen Relief, Inc., Bradenton, FL
Theater With Your Coffee, Inc.,
Miami, FL
Thee Unlimited Outreach Ministries
and Apocalypse Church, Inc.,
Hollywood, FL
Tri-Cities Animal Shelter, Richland, WA
Tri County Veterans Outreach,
Colville, WA
Tri County Veterans Outreach, Evans, WA
Trinity Bethel, Inc., Houston, TX
Trinity Housing Development, Inc.,
Atlanta, GA
TRIPPlus,LasVegas,NV
TSCD, Inc., Cordova, TN
Turtle Cove Retreat, Inc., Corryton, TN
Ukrainet Corporation, Inc.,
North Miami, FL
Universal Health Education Foundation,
Oakland, CA
Universidad De Palermo Foundation,
Miami, FL
Village Mission Service, Inc., Miami, FL
Virgin Islands Americas Cup Foundation,
Inc., St. Thomas, VI
Vision & Wisdom, Inc., Moultrie, GA
Vision Community Services, Inc.,
Alta Loma, CA
Vision of Hope for Youth, Richmond, CA
V I S I O N S Broward County, Inc.,
Ft. Lauderdale, FL
Vocational Rehabilitation Equity
Assistance Program, Norfolk, NE
Volunteers for Ontario, Inc.,
Canandaigua, NY
W P A Section on Interdisciplinary
Collaboration, Inc., Buffalo, NY
Warehouse Repertory Theatre,
Fort Bragg, CA
WARR - Women at Real Risk,
Washington, DC
Warriors Outreach Center, Inc.,
Houston, TX
We Care Scholarship Fund, Inc.,
Tuscaloosa, AL
West Palm Beach Independent Film
Festival, Inc., West Palm Beach, FL
Westhaven Artists and Crafters,
Trinidad, CA
Weston Lakes Women’s Association
Community Foundation, Inc.,
Fulshear, TX
Wheelin Sportsmen of America, Inc.,
Johnston, SC
Word Team Ministries, Inc., Jenks, OK
Work of Art Program, Inc.,
West Palm Beach, FL
World Education Fund for Women,
Rochester, NY
World EOD Foundation, Inc.,
Coral Gables, FL
World Wide Communion,
Grand Junction, CO
Worldwide Miracle Revivals, Inc.,
Tuscaloosa, AL
Yad Chaim, Inc., Brighton, MA
Yoknapatawpha Exotic Animal Refuge,
Inc., Oxford, MS
Youngshine Media, Inc.,
West Caldwell, NJ
Youth Educational Studies,
New Orleans, LA
Zoya Ministries, Inc., Plano, TX
If an organization listed above submits
information that warrants the renewal of
its classification as a public charity or as
a private operating foundation, the Inter-
nalRevenueServicewillissuearulingor
determinationletterwiththerevisedclas-
sification as to foundation status. Grantors
and contributors may thereafter rely upon
such ruling or determination letter as pro-
videdinsection1.509(a)–7oftheIncome
Tax Regulations. It is not the practice of
the Service to announce such revised clas-
sification of foundation status in the Inter-
nal Revenue Bulletin.
Announcement of Disciplinary Actions Involving
Attorneys, Certified Public Accountants, Enrolled Agents,
and Enrolled Actuaries — Suspensions, Censures,
Disbarments, and Resignations
Announcement 2004-95
Under Title 31, Code of Federal Regu-
lations, Part 10, attorneys, certified public
accountants, enrolled agents, and enrolled
actuaries may not accept assistance from,
or assist, any person who is under disbar-
ment or suspension from practice before
the Internal Revenue Service if the assis-
tance relates to a matter constituting prac-
tice before the Internal Revenue Service
and may not knowingly aid or abet another
person to practice before the Internal Rev-
enue Service during a period of suspen-
sion, disbarment, or ineligibility of such
other person.
To enable attorneys, certified public
accountants, enrolled agents, and enrolled
actuaries to identify persons to whom
these restrictions apply, the Director, Of-
fice of Professional Responsibility, will
announce in the Internal Revenue Bulletin
their names, their city and state, their pro-
fessional designation, the effective date
of disciplinary action, and the period of
suspension. This announcement will ap-
pear in the weekly Bulletin at the earliest
practicable date after such action and will
continue to appear in the weekly Bulletins
for five successive weeks.
2004–46 I.R.B.845November 15, 2004

Consent Suspensions From Practice Before the Internal
Revenue Service
Under Title 31, Code of Federal Regu-
lations, Part 10, an attorney, certified pub-
lic accountant, enrolled agent, or enrolled
actuary, in order to avoid institution or con-
clusion of a proceeding for his or her dis-
barment or suspension from practice be-
fore the Internal Revenue Service, may of-
fer his or her consent to suspension from
such practice. The Director, Office of Pro-
fessional Responsibility, in his discretion,
may suspend an attorney, certified public
accountant, enrolled agent, or enrolled ac-
tuary in accordance with the consent of-
fered.
The following individuals have been
placed under consent suspension from
practice before the Internal Revenue Ser-
vice:
NameAddressDesignationDate of Suspension
Sanchez, Wayne L.Derby, KSAttorneyIndefinite
from
July 12, 2004
Gatti, John T.Orlando, FLEnrolled AgentIndefinite
from
July 16, 2004
Hall, Beverly J.Newberg, OREnrolled AgentIndefinite
from
July 26, 2004
Spencer, Robert E.Wilmington,NCEnrolled AgentIndefinite
from
August 11, 2004
Lebaron, Betty J.Mesa, AZEnrolled AgentIndefinite
from
August 17, 2004
Worrell, DouglasStreamwood, ILAttorneyIndefinite
from
August 23, 2004
Singleton, Stan R.Derby, KSAttorneyIndefinite
from
August 30, 2004
Halpern, BarbaraWeston, CTCPAIndefinite
from
September 15, 2004
Johnson, Jeanne M.Hoquiam, WAEnrolled AgentIndefinite
from
September 27, 2004
Fisher, RobertHolbrook, AZEnrolled AgentIndefinite
from
October 5, 2004
Valdez II, ArthurAlbuquerque, NMCPAIndefinite
from
October 19, 2004
Wilshire Jr., Raymond B.Fort Worth, TXEnrolled AgentIndefinite
from
December 1, 2004
November 15, 20048462004–46 I.R.B.

Expedited Suspensions From Practice Before the Internal
Revenue Service
Under Title 31, Code of Federal Regu-
lations, Part 10, the Director, Office of Pro-
fessional Responsibility, is authorized to
immediately suspend from practice before
the Internal RevenueService any practi-
tioner who, within five years from the date
the expedited proceeding is instituted (1)
has had a license to practice as an attor-
ney, certified public accountant, or actuary
suspended or revoked for cause or (2) has
been convicted of certain crimes.
The following individuals have been
placed under suspension from practice be-
fore the Internal Revenue Service by virtue
of the expedited proceeding provisions:
NameAddressDesignationDate of Suspension
Daly, Thomas J.Elmsford, NYCPAIndefinite
from
August 20, 2004
Jewett, Jerry A.Fremont, OHAttorneyIndefinite
from
September 8, 2004
Kyllo, Harry N.Portland, ORCPAIndefinite
from
September 9, 2004
Pearl, David S.Reisterstown, MDAttorneyIndefinite
from
September 21, 2004
Graugnard, Paul E.Alexandria, LAAttorneyIndefinite
from
September 21, 2004
Thomas, Robert C.Natchitoches, LAAttorneyIndefinite
from
September 21, 2004
Culver Jr., Allan J.Bel Air, MDAttorneyIndefinite
from
September 21, 2004
Christovich, MichaelNew Orleans, LAAttorneyIndefinite
from
September 27, 2004
Turner, Haiden W.Farmers Branch, TXCPAIndefinite
from
September 27, 2004
Tuttle, HeidiUnionville, CTAttorneyIndefinite
from
September 27, 2004
Oberhauser Jr., LouisWayzata, MNAttorneyIndefinite
from
September 27, 2004
Nelson, John A.Wilmar, MNAttorneyIndefinite
from
September 27, 2004
2004–46 I.R.B.847November 15, 2004

NameAddressDesignationDate of Suspension
Judd Jr., John K.Taft, CACPAIndefinite
from
September 30, 2004
McGrady, Michael S.Hankins, NYAttorneyIndefinite
from
October 1, 2004
Wahl-Taylor, KimberlyCouncil Bluffs, IAAttorneyIndefinite
from
October 4, 2004
Haneberg III, Elmer C.W.Chicago, ILAttorneyIndefinite
from
October 6, 2004
McDonald, Michael G.Methuen, MAAttorneyIndefinite
from
October 6, 2004
Mason Jr., MauriceDracut,MAAttorneyIndefinite
from
October 6, 2004
Aaron, Stanley R.Baton Rouge, LAAttorneyIndefinite
from
October 6, 2004
McFarland, Sheila E.Chicago, ILAttorneyIndefinite
from
October 6, 2004
Deutchman, Murray L.Barnesville, MDAttorneyIndefinite
from
October 6, 2004
Wolfert, Marvin L.Foxboro, MAAttorneyIndefinite
from
October 6, 2004
Andricopoulos, MaureenChelmsford, MAAttorneyIndefinite
from
October 6, 2004
Ezuruike, MauriceAustin, TXAttorneyIndefinite
from
October 6, 2004
Jones, Thomas C.Dekalb, ILAttorneyIndefinite
from
October 6, 2004
Yopp, L. GregoryLouisville, KYAttorneyIndefinite
from
October 6, 2004
Waples, Alan N.Burlington, IAAttorneyIndefinite
from
October 6, 2004
November 15, 20048482004–46 I.R.B.

NameAddressDesignationDate of Suspension
Ghitelman, Gayle S.Brookline, MAAttorneyIndefinite
from
October 6, 2004
Bulas Jr., LuisHollywood, FLEnrolled AgentIndefinite
from
October 15, 2004
Earl, Thomas J.Moses Lake, WAAttorneyIndefinite
from
October 8, 2004
George, Gary R.Milwaukee, WIAttorneyIndefinite
from
October 8, 2004
Jordan, David M.San Antonio, TXAttorneyIndefinite
from
October 8, 2004
Young III, George G.Havertown, PAAttorneyIndefinite
from
October 8, 2004
Tanner, MartinSalt Lake City, UTAttorneyIndefinite
from
October 8, 2004
Jensen, GeorgCheyenne, WYAttorneyIndefinite
from
October 8, 2004
Slowiaczek, Peter A.Lakewood, WAAttorneyIndefinite
from
October 8, 2004
Fennell, David E.New Castle, WAAttorneyIndefinite
from
October 8, 2004
Gish, RobertBasin, WYAttorneyIndefinite
from
October 8, 2004
Ramirez, SilverioRoselle, NJAttorneyIndefinite
from
October 8, 2004
Flaherty, Patrick J.Traverse City, MICPAIndefinite
from
October 19, 2004
Vanden Berg, StevenMason City, IAAttorneyIndefinite
from
October 25, 2004
Johnson, Jamis M.Salt Lake City, UTAttorneyIndefinite
from
October 25, 2004
Braskey, James F.Frostburg, MDAttorneyIndefinite
from
October 25, 2004
2004–46 I.R.B.849November 15, 2004

NameAddressDesignationDate of Suspension
Mills, Laurence A.Wellesley, MAAttorneyIndefinite
from
October 26, 2004
Censure Issued by Consent
Under Title 31, Code of Federal Reg-
ulations, Part 10, in lieu of a proceeding
being instituted or continued, an attorney,
certified public accountant, enrolled agent,
or enrolled actuary, may offer his or her
consent to the issuance of a censure. Cen-
sure is a public reprimand.
The following individuals have con-
sented to the issuance of a Censure:
NameAddressDesignationDate of Censure
Dayandayan, Angel Y.Irvine, CAEnrolled AgentJuly 27, 2004
Summers, Todd W.Stockton, CAEnrolled AgentAugust 10, 2004
Barrett Sr., Jeffrey J.Catskill, NYCPAAugust 31, 2004
Davis, Charles W.San Francisco, CAEnrolled AgentSeptember 28, 2004
Giles, Benjamin M.Wichita, KSCPASeptember 30, 2004
Suspensions From Practice Before the Internal Revenue
Service After Notice and an Opportunity for a Proceeding
Under Title 31, Code of Federal Reg-
ulations, Part 10, after notice and an op-
portunity for a proceeding before an ad-
ministrative law judge, the following indi-
viduals have been placed under suspension
from practice before the Internal Revenue
Service:
NameAddressDesignationEffective Date
Lim, Edgar E.St. Louis, MOAttorneyAugust 2, 2004
to
July 31, 2007
Resignations of Enroll
ed Agents
Under Title 31, Code of Federal Regu-
lations, Part 10, an enrolled agent, in or-
der to avoid the institution or conclusion
of a proceeding for his or her disbarment
or suspension from practice before the In-
ternal Revenue Service, may offer his or
her resignation as an enrolled agent. The
Director, Office of Professional Responsi-
bility, in his discretion, may accept the of-
fered resignation.
The Director, Office of Professional
Responsibility, has accepted offers of res-
ignation as an enrolled agent from the
following individuals:
NameAddressDate of Resignation
Gleason, Daniel J.Franklin, TNSeptember 30, 2004
November 15, 20048502004–46 I.R.B.

Consent Disbarment From Practice Before the Internal
Revenue Service
Under Title 31, Code of Federal Regu-
lations, Part 10, an attorney, certified pub-
lic accountant, enrolled agent, or enrolled
actuary, in order to avoid institution or con-
clusion of a proceeding for his or her dis-
barment or suspension from practice be-
fore the Internal Revenue Service, may of-
fer his or her consent to disbarment from
such practice. The Director, Office of Pro-
fessional Responsibility, in his discretion,
may disbar an attorney, certified public ac-
countant, enrolled agent, or enrolled actu-
ary in accordance with the consent offered.
The following individuals have been
placed under consent disbarment from
practice before the Internal Revenue Ser-
vice:
NameAddressDesignationDate of Disbarment
Fort, Gala J.Las Vegas, NVCPAIndefinite
from
October 19, 2004
2004–46 I.R.B.851November 15, 2004

Definition of Terms
Revenue rulings and revenue procedures
(hereinafter referred to as “rulings”) that
have an effect on previous rulings use the
following defined terms to describe the ef-
fect:
Amplifieddescribes a situation where
no change is being made in a prior pub-
lished position, but the prior position is be-
ingextendedtoapplytoavariationofthe
fact situation set forth therein. Thus, if
an earlier ruling held that a principle ap-
plied to A, and the new ruling holds that the
same principle also applies to B, the earlier
ruling is amplified. (Compare withmodi-
fied,below).
Clarifiedis used in those instances
where the language in a prior ruling is be-
ing made clear because the language has
caused, or may cause, some confusion.
It is not used where a position in a prior
ruling is being changed.
Distinguisheddescribes a situation
where a ruling mentions a previously pub-
lished ruling and points out an essential
difference between them.
Modifiedis used where the substance
of a previously published position is being
changed. Thus, if a prior ruling held that a
principle applied to A but not to B, and the
new ruling holds that it applies to both A
and B, the prior ruling is modified because
it corrects a published position. (Compare
withamplifiedandclarified, above).
Obsoleteddescribes a previously pub-
lished ruling that is not considered deter-
minative with respect to future transac-
tions. This term is most commonly used in
a ruling that lists previously published rul-
ings that are obsoleted because of changes
in laws or regulations. A ruling may also
be obsoleted because the substance has
been included in regulations subsequently
adopted.
Revokeddescribes situations where the
position in the previously published ruling
is not correct and the correct position is
beingstatedinanewruling.
Supersededdescribes a situation where
the new ruling does nothing more than re-
state the substance and situation of a previ-
ously published ruling (or rulings). Thus,
the term is used to republish under the
1986 Code and regulations the same po-
sition published under the 1939 Code and
regulations. The term is also used when
it is desired to republish in a single rul-
ing a series of situations, names, etc., that
were previously published over a period of
time in separate rulings. If the new rul-
ing does more than restate the substance
of a prior ruling, a combination of terms
is used. For example,modifiedandsu-
persededdescribes a situation where the
substance of a previously published ruling
is being changed in part and is continued
without change in part and it is desired to
restate the valid portion of the previously
published ruling in a new ruling that is self
contained. In this case, the previously pub-
lished ruling is first modified and then, as
modified, is superseded.
Supplementedis used in situations in
which a list, such as a list of the names of
countries, is published in a ruling and that
list is expanded by adding further names in
subsequent rulings. After the original rul-
ing has been supplemented several times, a
new ruling may be published that includes
the list in the original ruling and the ad-
ditions, and supersedes all prior rulings in
the series.
Suspendedis used in rare situations
to show that the previous published rul-
ings will not be applied pending some
future action such as the issuance of new
or amended regulations, the outcome of
cases in litigation, or the outcome of a
Service study.
Abbreviations
The fol
lowing abbreviations in current use
and for
merly used will appear in material
publis
hedintheBulletin.
A—Individual.
Acq.—A
cquiescence.
B—Individual.
BE—Beneficiary.
BK—Bank
.
B.T.A.—Board of Tax Appeals.
C—Individual.
C.B.—Cu
mulative Bulletin.
CFR—Code of Federal Regulations.
CI—City.
COOP—Coo
perative.
Ct.D.—Court Decision.
CY—County.
D—Decede
nt.
DC—Dummy Corporation.
DE—Donee.
Del. Order
—Delegation Order.
DISC—Domestic International Sales Corporation.
DR—Donor.
E—Estate.
EE—Employee.
E.O.—Executive Order.
ER—Emp
loyer.
ERISA—Employee Retirement Income Security Act.
EX—Executor.
F—Fiduc
iary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Fo
reign International Sales Company.
FPH—Foreign Personal Holding Company.
F.R.—Federal Register.
FUTA—Fed
eral Unemployment Tax Act.
FX—Foreign corporation.
G.C.M.—Chief Counsel’s Memorandum.
GE—Grante
e.
GP—General Partner.
GR—Grantor.
IC—Insura
nce Company.
I.R.B.—Internal Revenue Bulletin.
LE—Lessee.
LP—Limited
Partner.
LR—Lessor.
M—Minor.
Nonacq.—No
nacquiescence.
O—Organization.
P—Parent Corporation.
PHC—Persona
l Holding Company.
PO—Possession of the U.S.
PR—Partner.
PRS—Pa
rtnership.
PTE—Prohibited Transaction Exemption.
Pub. L.—Public Law.
REIT—Re
al Estate Investment Trust.
Rev. Proc.—Revenue Procedure.
Rev. Rul.—Revenue Ruling.
S—Subsi
diary.
S.P.R.—Statement of Procedural Rules.
Stat.—Statutes at Large.
T—Target
Corporation.
T.C.—Tax Court.
T.D.—Treasury Decision.
TFE—Trans
feree.
TFR—Transferor.
T.I.R.—Technical Information Release.
TP—Taxpay
er.
TR—Trust.
TT—Trustee.
U.S.C.—Uni
ted States Code.
X—Corporation.
Y—Corporation.
Z—Corporat
ion.
November 15, 2004i2004–46 I.R.B.

Numerical Finding List
1
Bulletins 2004–27 through 2004–46
Announcements:
2004-55, 2004-27 I.R.B.15
2004-56, 2004-28 I.R.B.41
2004-57, 2004-27 I.R.B.15
2004-58, 2004-29 I.R.B.66
2004-59, 2004-30 I.R.B.94
2004-60, 2004-29 I.R.B.43
2004-61, 2004-29 I.R.B.67
2004-62, 2004-30 I.R.B.103
2004-63, 2004-31 I.R.B.149
2004-64, 2004-35 I.R.B.402
2004-65, 2004-33 I.R.B.300
2004-66, 2004-35 I.R.B.402
2004-67, 2004-36 I.R.B.459
2004-68, 2004-38 I.R.B.508
2004-69, 2004-39 I.R.B.542
2004-70, 2004-39 I.R.B.543
2004-71, 2004-40 I.R.B.569
2004-72, 2004-41 I.R.B.650
2004-73, 2004-39 I.R.B.543
2004-74, 2004-40 I.R.B.579
2004-75, 2004-40 I.R.B.580
2004-76, 2004-40 I.R.B.588
2004-77, 2004-41 I.R.B.662
2004-78, 2004-40 I.R.B.592
2004-79, 2004-41 I.R.B.662
2004-80, 2004-41 I.R.B.663
2004-81, 2004-42 I.R.B.675
2004-82, 2004-45 I.R.B.834
2004-83, 2004-43 I.R.B.712
2004-84, 2004-43 I.R.B.712
2004-85, 2004-43 I.R.B.712
2004-86, 2004-46 I.R.B.842
2004-87, 2004-45 I.R.B.834
2004-88, 2004-44 I.R.B.779
2004-89, 2004-45 I.R.B.835
2004-90, 2004-45 I.R.B.835
2004-91, 2004-45 I.R.B.835
2004-92, 2004-45 I.R.B.835
2004-94, 2004-46 I.R.B.842
2004-95, 2004-46 I.R.B.845
Notices:
2004-41, 2004-28 I.R.B.31
2004-43, 2004-27 I.R.B.10
2004-44, 2004-28 I.R.B.32
2004-45, 2004-28 I.R.B.33
2004-46, 2004-29 I.R.B.46
2004-47, 2004-29 I.R.B.48
2004-48, 2004-30 I.R.B.88
2004-49, 2004-30 I.R.B.88
2004-50, 2004-33 I.R.B.196
Notices— Continued:
2004-51, 2004-30 I.R.B.89
2004-52, 2004-32 I.R.B.168
2004-53, 2004-33 I.R.B.209
2004-54, 2004-33 I.R.B.209
2004-55, 2004-34 I.R.B.319
2004-56, 2004-35 I.R.B.375
2004-57, 2004-35 I.R.B.376
2004-58, 2004-39 I.R.B.520
2004-59, 2004-36 I.R.B.447
2004-60, 2004-40 I.R.B.564
2004-61, 2004-41 I.R.B.596
2004-62, 2004-40 I.R.B.565
2004-63, 2004-41 I.R.B.597
2004-64, 2004-41 I.R.B.598
2004-65, 2004-41 I.R.B.599
2004-66, 2004-42 I.R.B.677
2004-67, 2004-41 I.R.B.600
2004-68, 2004-43 I.R.B.706
2004-69, 2004-43 I.R.B.706
2004-70, 2004-44 I.R.B.724
2004-71, 2004-45 I.R.B.793
2004-72, 2004-46 I.R.B.840
2004-73, 2004-46 I.R.B.841
Proposed Regulations:
REG-208246-90, 2004-36 I.R.B.450
REG-138176-02, 2004-43 I.R.B.710
REG-153841-02, 2004-31 I.R.B.145
REG-163679-02, 2004-35 I.R.B.390
REG-163909-02, 2004-38 I.R.B.499
REG-108637-03, 2004-37 I.R.B.472
REG-120616-03, 2004-37 I.R.B.474
REG-124405-03, 2004-35 I.R.B.394
REG-131486-03, 2004-28 I.R.B.36
REG-131786-03, 2004-38 I.R.B.500
REG-145987-03, 2004-39 I.R.B.523
REG-145988-03, 2004-42 I.R.B.693
REG-149524-03, 2004-39 I.R.B.528
REG-150562-03, 2004-32 I.R.B.175
REG-152549-03, 2004-36 I.R.B.451
REG-154077-03, 2004-37 I.R.B.476
REG-169135-03, 2004-42 I.R.B.697
REG-171386-03, 2004-37 I.R.B.477
REG-101282-04, 2004-42 I.R.B.698
REG-101447-04, 2004-34 I.R.B.344
REG-106889-04, 2004-38 I.R.B.501
REG-116265-04, 2004-38 I.R.B.505
REG-117307-04, 2004-28 I.R.B.39
REG-124872-04, 2004-39 I.R.B.533
REG-128767-04, 2004-39 I.R.B.534
REG-129274-04, 2004-40 I.R.B.567
REG-129706-04, 2004-37 I.R.B.478
REG-129771-04, 2004-36 I.R.B.453
REG-130863-04, 2004-39 I.R.B.538
REG-131264-04, 2004-38 I.R.B.506
Proposed Regulations— Continued:
REG-135898-04, 2004-40 I.R.B.568
REG-136481-04, 2004-37 I.R.B.480
Revenue Procedures:
2004-38, 2004-27 I.R.B.10
2004-39, 2004-29 I.R.B.49
2004-40, 2004-29 I.R.B.50
2004-41, 2004-30 I.R.B.90
2004-42, 2004-31 I.R.B.121
2004-43, 2004-31 I.R.B.124
2004-44, 2004-31 I.R.B.134
2004-45, 2004-31 I.R.B.140
2004-46, 2004-31 I.R.B.142
2004-47, 2004-32 I.R.B.169
2004-48, 2004-32 I.R.B.172
2004-49, 2004-33 I.R.B.210
2004-50, 2004-33 I.R.B.211
2004-51, 2004-33 I.R.B.294
2004-52, 2004-34 I.R.B.319
2004-53, 2004-34 I.R.B.320
2004-54, 2004-34 I.R.B.325
2004-55, 2004-34 I.R.B.343
2004-56, 2004-35 I.R.B.376
2004-57, 2004-38 I.R.B.498
2004-58, 2004-41 I.R.B.602
2004-59, 2004-42 I.R.B.678
2004-60, 2004-42 I.R.B.682
2004-61, 2004-43 I.R.B.707
2004-62, 2004-44 I.R.B.728
2004-63, 2004-45 I.R.B.795
Revenue Rulings:
2004-63, 2004-27 I.R.B.6
2004-64, 2004-27 I.R.B.7
2004-65, 2004-27 I.R.B.1
2004-66, 2004-27 I.R.B.4
2004-67, 2004-28 I.R.B.28
2004-68, 2004-31 I.R.B.118
2004-69, 2004-36 I.R.B.445
2004-70, 2004-37 I.R.B.460
2004-71, 2004-30 I.R.B.74
2004-72, 2004-30 I.R.B.77
2004-73, 2004-30 I.R.B.80
2004-74, 2004-30 I.R.B.84
2004-75, 2004-31 I.R.B.109
2004-76, 2004-31 I.R.B.111
2004-77, 2004-31 I.R.B.119
2004-78, 2004-31 I.R.B.108
2004-79, 2004-31 I.R.B.106
2004-80, 2004-32 I.R.B.164
2004-81, 2004-32 I.R.B.161
2004-82, 2004-35 I.R.B.350
2004-83, 2004-32 I.R.B.157
2004-84, 2004-32 I.R.B.163
2004-85, 2004-33 I.R.B.189
1
A cumulative list of all revenue rulings, revenueprocedures, Treasury decisions, etc., publishedin Internal Revenue Bulletins 2004–1 through 2004–26 is in Internal Revenue Bulletin
2004–26, dated June 28, 2004.
2004–46 I.R.B.iiNovember 15, 2004

Revenue Rulings— Continued:
2004-86, 2004-33 I.R.B.191
2004-87, 2004-32 I.R.B.154
2004-88, 2004-32 I.R.B.165
2004-89, 2004-34 I.R.B.301
2004-90, 2004-34 I.R.B.317
2004-91, 2004-35 I.R.B.357
2004-92, 2004-37 I.R.B.466
2004-93, 2004-37 I.R.B.462
2004-94, 2004-38 I.R.B.491
2004-95, 2004-38 I.R.B.492
2004-96, 2004-41 I.R.B.593
2004-97, 2004-39 I.R.B.516
2004-98, 2004-42 I.R.B.664
2004-99, 2004-44 I.R.B.720
2004-100, 2004-44 I.R.B.718
2004-101, 2004-44 I.R.B.719
2004-102, 2004-45 I.R.B.784
2004-103, 2004-45 I.R.B.783
2004-104, 2004-46 I.R.B.837
Tax Conventions:
2004-60, 2004-29 I.R.B.43
2004-81, 2004-42 I.R.B.675
Treasury Decisions:
9131, 2004-27 I.R.B.2
9132, 2004-28 I.R.B.16
9133, 2004-28 I.R.B.25
9134, 2004-30 I.R.B.70
9135, 2004-30 I.R.B.69
9136, 2004-31 I.R.B.112
9137, 2004-34 I.R.B.308
9138, 2004-32 I.R.B.160
9139, 2004-38 I.R.B.495
9140, 2004-32 I.R.B.159
9141, 2004-35 I.R.B.359
9142, 2004-34 I.R.B.302
9143, 2004-36 I.R.B.442
9144, 2004-36 I.R.B.413
9145, 2004-37 I.R.B.464
9146, 2004-36 I.R.B.408
9147, 2004-37 I.R.B.461
9148, 2004-37 I.R.B.460
9149, 2004-38 I.R.B.494
9150, 2004-39 I.R.B.514
9151, 2004-38 I.R.B.489
9152, 2004-39 I.R.B.509
9153, 2004-39 I.R.B.517
9154, 2004-40 I.R.B.560
9155, 2004-40 I.R.B.562
9156, 2004-42 I.R.B.669
9157, 2004-40 I.R.B.545
9158, 2004-42 I.R.B.665
9160, 2004-45 I.R.B.785
9161, 2004-43 I.R.B.704
November 15, 2004iii2004–46 I.R.B.

Findings List of Current Actions on
Previously Published Items
1
Bulletins 2004–27 through 2004–46
Announcements:
99-76
Obsoleted by
T.D. 9157, 2004-40 I.R.B.545
2003-54
Updated and superseded by
Ann. 2004-72, 2004-41 I.R.B.650
2004-70
Amended by
Ann. 2004-77, 2004-41 I.R.B.662
Notices:
88-128
Supplemented by
Notice 2004-61, 2004-41 I.R.B.596
98-65
Superseded by
Rev. Proc. 2004-40, 2004-29 I.R.B.50
2001-50
Modified by
Rev. Proc. 2004-46, 2004-31 I.R.B.142
2002-70
Modified by
Notice 2004-65, 2004-41 I.R.B.599
2003-76
Supplemented and superseded by
Notice 2004-67, 2004-41 I.R.B.600
Modified by
Notice 2004-65, 2004-41 I.R.B.599
2004-2
Modified by
Notice 2004-50, 2004-33 I.R.B.196
2004-2,
Corrected by
Ann. 2004-67, 2004-36 I.R.B.459
Proposed Regulations:
INTL-116-90
Withdrawn by
REG-208246-90, 2004-36 I.R.B.450
REG-208254-90
Withdrawn by
REG-136481-04, 2004-37 I.R.B.480
REG-104683-00
Partially withdrawn by
Ann. 2004-64, 2004-35 I.R.B.402
REG-165579-02
Withdrawn by
Ann. 2004-69, 2004-39 I.R.B.542
Proposed Regulations— Continued:
REG-150562-03
Corrected by
Ann. 2004-68, 2004-38 I.R.B.508
Ann. 2004-73, 2004-39 I.R.B.543
Revenue Procedures:
79-61
Superseded by
Rev. Proc. 2004-44, 2004-31 I.R.B.134
89-37
Obsoleted by
Rev. Rul. 2004-90, 2004-34 I.R.B.317
94-64
Superseded by
Rev. Proc. 2004-38, 2004-27 I.R.B.10
96-18
Obsoleted by
Rev. Rul. 2004-90, 2004-34 I.R.B.317
96-53
Superseded by
Rev. Proc. 2004-40, 2004-29 I.R.B.50
96-60
Superseded by
Rev. Proc. 2004-53, 2004-34 I.R.B.320
98-41
Superseded by
Rev. Proc. 2004-56, 2004-35 I.R.B.376
2000-37
Modified by
Rev. Proc. 2004-51, 2004-33 I.R.B.294
2002-9
Modified and amplified by
Rev. Proc. 2004-41, 2004-30 I.R.B.90
2003-28
Superseded by
Rev. Proc. 2004-58, 2004-41 I.R.B.602
2003-30
Superseded by
Rev. Proc. 2004-54, 2004-34 I.R.B.325
2003-52
Superseded by
Rev. Proc. 2004-50, 2004-33 I.R.B.211
2003-73
Superseded by
Rev. Proc. 2004-62, 2004-44 I.R.B.728
2003-80
Superseded by
Rev. Proc. 2004-60, 2004-42 I.R.B.682
2003-83
Superseded by
Rev. Proc. 2004-63, 2004-45 I.R.B.795
Revenue Procedures— Continued:
2004-4
Modified by
Rev. Proc. 2004-44, 2004-31 I.R.B.134
2004-23
Modified by
Rev. Proc. 2004-57, 2004-38 I.R.B.498
Revenue Rulings:
54-379
Superseded by
Rev. Rul. 2004-68, 2004-31 I.R.B.118
58-120
Obsoleted by
Rev. Rul. 2004-90, 2004-34 I.R.B.317
62-60
Amplified by
Rev. Proc. 2004-53, 2004-34 I.R.B.320
70-58
Obsoleted by
Rev. Rul. 2004-90, 2004-34 I.R.B.317
73-354
Obsoleted by
Rev. Rul. 2004-76, 2004-31 I.R.B.111
78-371
Distinguished by
Rev. Rul. 2004-86, 2004-33 I.R.B.191
79-64
Obsoleted by
Rev. Rul. 2004-90, 2004-34 I.R.B.317
80-7
Amplified and clarified by
Rev. Rul. 2004-71, 2004-30 I.R.B.74
Rev. Rul. 2004-72, 2004-30 I.R.B.77
Rev. Rul. 2004-73, 2004-30 I.R.B.80
Rev. Rul. 2004-74, 2004-30 I.R.B.84
80-366
Obsoleted by
Rev. Rul. 2004-90, 2004-34 I.R.B.317
81-100
Clarified and modified by
Rev. Rul. 2004-67, 2004-28 I.R.B.28
85-70
Amplified and clarified by
Rev. Rul. 2004-71, 2004-30 I.R.B.74
Rev. Rul. 2004-72, 2004-30 I.R.B.77
Rev. Rul. 2004-73, 2004-30 I.R.B.80
Rev. Rul. 2004-74, 2004-30 I.R.B.84
92-105
Distinguished by
Rev. Rul. 2004-86, 2004-33 I.R.B.191
1
A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2004–1 through 2004–26 is in Internal Revenue Bulletin 2004–26, dated June 28, 2004.
2004–46 I.R.B.ivNovember 15, 2004

Revenue Rulings— Continued:
95-63
Modified by
Rev. Rul. 2004-103, 2004-45 I.R.B.783
2004-75
Amplified by
Rev. Rul. 2004-97, 2004-39 I.R.B.516
Treasury Decisions:
9031
Removed by
T.D. 9152, 2004-39 I.R.B.509
9141
Corrected by
Ann. 2004-86, 2004-46 I.R.B.842
November 15, 2004v2004–46 I.R.B.
*U.S.Government Printing Office: 2004—310–365/60161