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Directory Results for Revenue Procedure 2004-63 - Foreign Person s U.S. Source Income. This procedure provides specifications for filing 1042-S, Foreign Person s U.S. Source Income Subject to Withholding, Electronically or Magnetically. The to Revenue Procedure 2004-67 - Certain book-tax differences are not taken into account in determining whether a transaction is a reportable transaction for purposes of the disclosure rules under 1.6011 4(b)(6) of the Income Tax