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 Department of the Treasury
 DATES: Written comments should be received on or before November 4, 2004 to be assured of consideration. Internal Revenue Service (IRS) *OMB Number:*
                     1545-1882. *Form Number:*
                     IRS Form 8877. 
                    ( print page 59642) *Type of Review:*
                     Extension. *Title:*
                     Request for Waiver of Annual Income Recertification Requirement for the Low-Income Housing Credit. *Description:*
                     Owners of low-income housing buildings that are 100% occupied by low-income tenants may request a waiver from the annual recertification of income requirement, as provided by Code section 42(g)(8)(B). *Respondents:*
                     Business or other for-profit, individuals or households. *Estimated Number of Respondents/Recordkeepers:*
                     200. *Estimated Burden Hours Respondent/Recordkeeper:* Recordkeeping
5 hr., 15 min.Learning about the law or the form
1 hr., 17 min.Preparing, Copying, assembling and sending the form to the IRS
1 hr., 25 min.
 *Frequency of response:*
                     On occasion. *Estimated Total Reporting/Recordkeeping Burden:*
                     1,598 hours. *OMB Number:*
                     1545-1890. *Revenue Procedure Number:*
                     Revenue Procedure 2004-44. *Type of Review:*
                     Extension. *Title:*
                     Extension of the Amortization Period. *Description:*
                     This revenue procedure describes the process for obtaining an extension of the amortization period for the minimum funding standards set forth in section 412(e) of the Code. *Respondents:*
                     Business of other for-profit, not-for-profit institutions, farms, State, Local or Tribal Government. *Estimated Number of Respondents/Recordkeepers:*
                     25. *Estimated Burden Hours Respondent/Recordkeeper:*
                     100 hours. *Frequency of response:*
                     Other (one response). *Estimated Total Reporting/Recordkeeping Burden:*
                     2,500 hours. *Clearance Officer:*
                     Paul H. Finger (202) 622-4078, 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. 04-22304 Filed 10-4-04; 8:45 am] BILLING CODE 4830-01-P