Publications Memos Go Back American Jobs Creation Act of 2004 10.26.04 This memorandum briefly describes some of the important provisions of the American Jobs Creation Act signed by President Bush on October 22, 2004. Related Insights 01.20.26 | Publications Fifth Circuit Rules That Soroban Was Incorrectly Decided and SECA Tax Exception Applies to Limited Partners With Limited Liability Regardless of Activities 12.15.25 | Publications IRS Releases Final and Proposed Regulations Under Section 892 10.21.25 | Publications IRS Releases Proposed Regulations Under Section 897 on Domestically Controlled REITs Related Services Related Practice Areas Executive Compensation and Employee Benefits Tax