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Directory Results for Revenue Ruling 2004-51 - Exemption From Tax on Corporations, Certain Trusts, etc.. Joint ventures. This ruling illustrates the tax consequences for a section 501(c)(3) organization that enters into a joint venture with a for-profit to Revenue Ruling 2004-53 - Confidentiality and Disclosure of Returns and Return Ination. This announcement corrects an error in section V. of Announcement 2004OE43, 2004OE21 I.R.B. 955, and restates the section as corrected. Announcement