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.