[Federal Register Volume 69, Number 222 (Thursday, November 18, 2004)]
[Notices]
[Pages 67625-67626]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 04-25596]


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DEPARTMENT OF THE TREASURY


Submission for OMB Review; Comment Request

November 9, 2004.
    The Department of the Treasury has submitted the following public 
information collection requirement(s) to OMB for review and clearance 
under the

[[Page 67626]]

Paperwork Reduction Act of 1995, Public Law 104-13. Copies of the 
submission(s) may be obtained by calling the Treasury Bureau Clearance 
Officer listed. Comments regarding this information collection should 
be addressed to the OMB reviewer listed and to the Treasury Department 
Clearance Officer, Department of the Treasury, Room 11000, 1750 
Pennsylvania Avenue, NW., Washington, DC 20220.

DATES: Written comments should be received on or before December 20, 
2004 to be assured of consideration.

Internal Revenue Service (IRS)

    OMB Number: 1545-1639.
    Regulation Project Number: REG-106012-98 Final.
    Type of Review: Extension.
    Title: Definition of Contribution in Aid of Construction under 
section 118(c).
    Description: The regulations provide guidance with respect to 
section 118(c), which provides that a contribution in aid of 
construction received by a regulated public water or sewage utility is 
treated as a contribution to the capital of the utility and excluded 
from gross income.
    Respondents: Business or other for-profit.
    Estimated Number of Respondents: 300.
    Estimated Burden Hours Respondent: 1 hour.
    Frequency of Response: Annually.
    Estimated Total Reporting Burden: 300 hours.
    Clearance Officer: R. Joseph Durbala (202) 622-3634, Internal 
Revenue Service, Room 6516, 1111 Constitution Avenue, NW., Washington, 
DC 20224.
    OMB Reviewer: Joseph F. Lackey, Jr. (202) 395-7316, Office of 
Management and Budget, Room 10235, New Executive Office Building, 
Washington, DC 20503.

Lois K. Holland,
Treasury PRA Clearance Officer.
[FR Doc. 04-25596 Filed 11-17-04; 8:45 am]
BILLING CODE 4830-01-P