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DEPARTMENT OF THE TREASURY Estimated Total Reporting Burden: 1 DATES: The meeting will be held
hour. Tuesday, February 1, 2005 from 11 a.m.
Submission for OMB Review; OMB Number: 1545–1642. to 12 p.m. e.t.
Comment Request FOR FURTHER INFORMATION CONTACT:
Regulation Project Number: REG–
December 23, 2004. 104072–97 Final. Sallie Chavez at 1–888–912–1227, or
The Department of the Treasury has Type of Review: Extension. 954–423–7979.
submitted the following public Title: Recharacterizing Financing SUPPLEMENTARY INFORMATION: Notice is
information collection requirement(s) to Arrangements Involving Fast-Pay Stock. hereby given pursuant to section 10 (a)
OMB for review and clearance under the Description: Section 1.7701(l)–3 (2) of the Federal Advisory Committee
Paperwork Reduction Act of 1995, recharacterizes fast-pay arrangements. Act, 5 U.S.C. App. (1988) that an open
Public Law 104–13. Copies of the Certain participants in such meeting of the Area 3 Taxpayer
submission(s) may be obtained by arrangements must file a statement that Advocacy Panel will be held Tuesday,
calling the Treasury Bureau Clearance includes the name of the corporation February 1, 2005, from 11 a.m. to 12
Officer listed. Comments regarding this that issued the fast-pay stock, and (to p.m. e.t. via a telephone conference call.
information collection should be the extent the filing taxpayer knows or If you would like to have the TAP
addressed to the OMB reviewer listed has reason to know) the terms of the consider a written statement, please call
and to the Treasury Department fast-pay stock, the date on which it was 1–888–912–1227 or 954–423–7979, or
Clearance Officer, Department of the issued, and the names and taxpayer write Sallie Chavez, TAP Office, 1000
Treasury, Room 11000, 1750 identification numbers of any South Pine Island Rd., Suite 340,
Pennsylvania Avenue, NW., shareholders of any class of stock that Plantation, FL 33324. Due to limited
Washington, DC 20220. is not traded on an established conference lines, notification of intent
DATES: Written comments should be securities market. to participate in the telephone
received on or before February 2, 2005 Respondents: Business or other for- conference call meeting must be made
to be assured of consideration. profit. with Sallie Chavez. Ms. Chavez can be
reached at 1–888–912–1227 or 954–
Internal Revenue Service (IRS) Estimated Number of Respondents:
423–7979, or post comments to the Web
50.
OMB Number: 1545–1462. site: http://www.improveirs.org/.
Estimated Burden Hours Respondent: The agenda will include: Various IRS
Regulation Project Number: PS–268– 1 hour.
82 Final. issues.
Frequency of response: Annually.
Type of Review: Extension. Dated: December 28, 2004.
Title: Definitions under Subchapter S Estimated Total Reporting Burden: 50
hours. Martha J. Curry,
of the Internal Revenue Code. Acting Director, Taxpayer Advocacy Panel.
Description: The regulations provide Clearance Officer: Paul H. Finger
(202) 622–3634. Internal Revenue [FR Doc. 04–28734 Filed 12–30–04; 8:45 am]
definitions and special rules under Code
section 1377 which affect S corporations Service, Room 6516, 1111 Constitution BILLING CODE 4830–01–P
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