Announcement 2004-97

Announcement 2004-97

Regulated Investment Company (RIC); Correction

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.

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)”.

FOR FURTHER INFORMATON CONTACT:

Susan Thompson Baker at (202) 622-3930 (not a toll-free number).