Announcement 2004-97
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Internal Revenue Bulletin:
2004-49
December 6, 2004
Announcement 2004-97
Regulated Investment Company (RIC); Correction
Contents |
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PURPOSE
This document contains a correction to Rev. Rul. 2003-84, 2003-32 I.R.B. 289, and 2003-2 C.B. 289. As published, Rev. Rul. 2003-84 contains an error that may prove to be misleading and is in need of clarification.
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CORRECTION
On page 290 of I.R.B. 2003-32 and C.B. 2003-2, under HOLDING, on the second line of the paragraph, the reference to § 851(g)(3) should read “§ 851(b)(3)”.
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FOR FURTHER INFORMATON CONTACT:
Susan Thompson Baker at (202) 622-3930 (not a toll-free number).
