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Internal Revenue Bulletin: 2004-14
April 5, 2004
Part III. Administrative, Procedural, and Miscellaneous
Table of Contents
Rev. Proc. 2004-21
SECTION 1. PURPOSE AND SCOPE
SECTION 2. BACKGROUND
SECTION 3. EXPANSION OF JOINT ACCOUNT PROVISION
SECTION 4. EFFECTIVE DATE
SECTION 5. REQUEST FOR COMMENTS
SECTION 6. EFFECT ON OTHER DOCUMENTS
SECTION 7. CONTACT INFORMATION
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