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Directory Results for Announcement 2004-9 - Credit for Increasing Research Activities. This advance notice of proposed rulemaking (REG-153656-03) under section 41 of the Code invites comments relating to the definition of internal-use software contained in the to Announcement 2004-96 - New Code Y for the 2005 W 2, Box 12. This announcement advises employers about a new Code Y for use on the 2005 Form W-2. This code will be used to identify annual deferrals of income under a nonqualified