Overview

The 2004 Cumulative Supplement includes discussion of the following developments: * Publication of final intermediate sanctions regulations replacing the temporary regulations that were issued in early 2001. * Publication of the final corporate sponsorship regulations, which replaced the proposed regulations that were issued in early 2000. * A final decision by the IRS to deny the claims filed by over 100 universities and hospitals for refunds of FICA/Medicare taxes with respect to the wages paid to medical residents. * The issuance by the IRS of final regulations under section 6050S relating to the reporting requirements imposed on colleges and universities with respect to the receipt of qualified tuition payments.

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