62118 Federal Register / Vol. 69, No. 204 / Friday, October 22, 2004 / Notices 

1The Board will grant a stay if an informed 

decision on environmental issues (whether raised 

by a party or by the Board’s Section of 

Environmental Analysis (SEA) in its independent 

investigation) cannot be made before the 

exemption’s effective date. See Exemption of Outof-Service Rail Lines, 5 I.C.C.2d 377 (1989). Any 

request for a stay should be filed as soon as possible 

so that the Board may take appropriate action before 

the exemption’s effective date.

2Each OFA must be accompanied by the filing 

fee, which currently is set at $1,100, but which will 

increase to $1,200, effective October 31, 2004. See 

Regulations Governing Fees for Services Performed 

in Connection with Licensing and Related 

Services—2004 Update, STB Ex Parte No. 542 (SubNo. 11) (STB served Oct. 1, 2004).

exemption will be effective on 

November 23, 2004, unless stayed 

pending reconsideration. Petitions to 

stay that do not involve environmental 

issues,1 formal expressions of intent to 

file an OFA under 49 CFR 

1152.27(c)(2),2 and trail use/rail banking 

requests under 49 CFR 1152.29 must be 

filed by November 1, 2004. Petitions to 

reopen or requests for public use 

conditions under 49 CFR 1152.28 must 

be filed by November 12, 2004, with the 

Surface Transportation Board, 1925 K 

Street, NW., Washington, DC 20423–

0001.

Soo Line states that the line is the 

stub end of a grain branch line leased to 

Northern Plains Railroad, Inc. (NPRR). 

See Northern Plains Railroad, Inc.—

Lease and Operation Exemption—

Certain Lines of Soo Line Railroad 

Company d/b/a Canadian Pacific 

Railway, STB Docket No. 33324 (STB 

served Jan. 9, 1997). Although Soo Line 

states that NPRR has approved its 

abandonment proposal, Soo Line may 

not consummate the abandonment 

authority granted here unless and until 

NPRR files with the Board to 

discontinue its lease and operation 

rights on the line, NPRR obtains 

discontinuance authority, and NPRR 

exercises that authority. See Thompson

v. Texas Mexican Ry., 328 U.S. 134 

(1946). 

A copy of any petition filed with the 

Board should be sent to Soo Line’s 

representative: Annie Littlefield, 

Leonard, Street and Deinard 

Professional Association, 150 South 

Fifth Street, Suite 2300, Minneapolis, 

MN 55402. 

If the verified notice contains false or 

misleading information, the exemption 

is void ab initio.

Soo Line has filed an environmental 

report which addresses the 

abandonment’s effects, if any, on the 

environment and historic resources. 

SEA will issue an environmental 

assessment (EA) by October 29, 2004. 

Interested persons may obtain a copy of 

the EA by writing to SEA (Room 500, 

Surface Transportation Board, 

Washington, DC 20423–0001) or by 

calling SEA, at (202) 565–1539. 

[Assistance for the hearing impaired is 

available through the Federal 

Information Relay Service (FIRS) at 1–

800–877–8339.] Comments on 

environmental and historic preservation 

matters must be filed within 15 days 

after the EA becomes available to the 

public. 

Environmental, historic preservation, 

public use, or trail use/rail banking 

conditions will be imposed, where 

appropriate, in a subsequent decision. 

Pursuant to the provisions of 49 CFR 

1152.29(e)(2), Soo Line shall file a 

notice of consummation with the Board 

to signify that it has exercised the 

authority granted and fully abandoned 

the line. If consummation has not been 

effected by Soo Line’s filing of a notice 

of consummation by October 22, 2005, 

and there are no legal or regulatory 

barriers to consummation, the authority 

to abandon will automatically expire. 

Board decisions and notices are 

available on our Web site at http://

www.stb.dot.gov.

Decided: October 18, 2004.

By the Board, David M. Konschnik, 

Director, Office of Proceedings. 

Vernon A. Williams, 

Secretary.

[FR Doc. 04–23721 Filed 10–21–04; 8:45 am] 

BILLING CODE 4915–01–P

DEPARTMENT OF THE TREASURY

Alcohol and Tobacco Tax and Trade 

Bureau 

Proposed Information Collection; 

Comment Request

AGENCY: Alcohol and Tobacco Tax and 

Trade Bureau (TTB), Treasury.

ACTION: Notice and request for 

comments. 

SUMMARY: The Department of the 

Treasury and its Alcohol and Tobacco 

Tax and Trade Bureau, as part of their 

continuing effort to reduce paperwork 

and respondent burden, invite the 

public and other Federal agencies to 

comment on proposed and continuing 

information collections, as required by 

the Paperwork Reduction Act of 1995 

(44 U.S.C. 3501 et seq.). Currently, we 

are seeking comments on TTB’s 

Recordkeeping Requirement Number 

5150/1 titled ‘‘Usual and Customary 

Business Records Relating to Denatured 

Spirits.’’

DATES: We must receive your written 

comments on or before December 21, 

2004.

ADDRESSES: You may send comments to 

Sandra Turner, Alcohol and Tobacco 

Tax and Trade Bureau, at any of these 

addresses: 

• P.O. Box 14412, Washington, DC 

20044–4412; 

• 202–927–8525 (facsimile); or 

• formcomments@ttb.gov (e-mail). 

Please reference the information 

collection’s title, form or recordkeeping 

requirement number, and OMB number 

(if any) in your comment. If you submit 

your comment via facsimile, send no 

more than five 8.5 x 11 inch pages in 

order to ensure electronic access to our 

equipment.

FOR FURTHER INFORMATION CONTACT: To 

obtain additional information, copies of 

the information collection and its 

instructions, or copies of any comments 

received, contact Sandra Turner, 

Alcohol and Tobacco Tax and Trade 

Bureau, P.O. Box 14412, Washington, 

DC 20044–4412; or telephone 202–927–

8210.

SUPPLEMENTARY INFORMATION: 

Title: Usual and Customary Business 

Records Relating to Denatured Spirits. 

OMB Number: 1513–0062. 

TTB Recordkeeping Requirement 

Number: 5150/1. 

Abstract: Denatured spirits are used 

for nonbeverage industrial purposes in 

the manufacture of personal household 

products. The records are maintained at 

the premises of the regulated individual 

and are routinely inspected by TTB 

personnel during field tax compliance 

examinations. These examinations are 

necessary to verify that all specially 

denatured spirits can be accounted for 

and are being used only for purposes 

authorized by laws and regulations. By 

ensuring that spirits have not been 

diverted to beverage use, tax revenue 

and public safety are protected. There is 

no additional recordkeeping imposed on 

the respondent as these requirements 

are usual and customary business 

records. 

Current Actions: There are no changes 

to this information collection and it is 

being submitted for extension purposes 

only. 

Type of Review: Extension. 

Affected Public: Business or other forprofit. 

Estimated Number of Respondents:

3,111. 

Estimated Total Annual Burden 

Hours: One (1). 

Request for Comments 

Comments submitted in response to 

this notice will be included or 

summarized in our request for Office of 

Management and Budget (OMB) 

approval of this information collection.

Federal Register / Vol. 69, No. 204 / Friday, October 22, 2004 / Notices 62119

All comments are part of the public 

record and subject to disclosure. Please 

do not include any confidential or 

inappropriate material in your 

comments. 

We invite comments on: (a) Whether 

this information collection is necessary 

for the proper performance of the 

agency’s functions, including whether 

the information has practical utility; (b) 

the accuracy of the agency’s estimate of 

the information collection’s burden; (c) 

ways to enhance the quality, utility, and 

clarity of the information collected; (d) 

ways to minimize the information 

collection’s burden on respondents, 

including through the use of automated 

collection techniques or other forms of 

information technology; and (e) 

estimates of capital or start-up costs and 

costs of operation, maintenance, and 

purchase of services to provide the 

requested information.

Dated: September 27, 2004. 

William H. Foster, 

Chief, Regulations and Procedures Division.

[FR Doc. 04–23688 Filed 10–21–04; 8:45 am] 

BILLING CODE 4810–31–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service 

[REG–104072–97] 

Proposed Collection; Comment 

Request for Regulation Project

AGENCY: Internal Revenue Service (IRS), 

Treasury.

ACTION: Notice and request for 

comments. 

SUMMARY: The Department of the 

Treasury, as part of its continuing effort 

to reduce paperwork and respondent 

burden, invites the general public and 

other Federal agencies to take this 

opportunity to comment on proposed 

and/or continuing information 

collections, as required by the 

Paperwork Reduction Act of 1995, 

Public Law 104–13 (44 U.S.C. 

3506(c)(2)(A)). Currently, the IRS is 

soliciting comments concerning an 

existing final regulation, REG–104072–

97 (TD 8853), Recharacterizing 

Financing Arrangements Involving FastPay Stock (§ 1.7701(l)–3).

DATES: Written comments should be 

received on or before December 21, 2004 

to be assured of consideration.

ADDRESSES: Direct all written comments 

to Joe Durbala, Internal Revenue 

Service, room 6516, 1111 Constitution 

Avenue, NW., Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT:

Requests for additional information or 

copies of the regulation should be 

directed to Allan Hopkins, at (202) 622–

6665, or at Internal Revenue Service, 

room 6516, 1111 Constitution Avenue, 

NW., Washington, DC 20224, or through 

the Internet, at 

Allan.M.Hopkins@irs.gov.

SUPPLEMENTARY INFORMATION: 

Title: Recharacterizing Financing 

Arrangements Involving Fast-Pay Stock. 

OMB Number: 1545–1642. 

Regulation Project Number: REG–

104072–97. 

Abstract: Section 1.7701(l)–3 

recharacterizes fast-pay arrangements. 

Certain participants in such 

arrangements must file a statement that 

includes the name of the corporation 

that issued the fast-pay stock, and (to 

the extent the filing taxpayer knows or 

has reason to know) the terms of the 

fast-pay stock, the date on which it was 

issued, and the names and taxpayer 

identification numbers of any 

shareholders of any class of stock that 

is not traded on an established 

securities market. 

Current Actions: There is no change to 

this existing regulation. 

Type of Review: Extension of OMB 

approval. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents:

50. 

Estimated Time Per Respondent: 1 

hour. 

Estimated Total Annual Burden 

Hours: 50. 

The following paragraph applies to all 

of the collections of information covered 

by this notice: 

An agency may not conduct or 

sponsor, and a person is not required to 

respond to, a collection of information 

unless the collection of information 

displays a valid OMB control number. 

Books or records relating to a 

collection of information must be 

retained as long as their contents may 

become material in the administration 

of any internal revenue law. Generally, 

tax returns and tax return information 

are confidential, as required by 26 

U.S.C. 6103. 

Request for Comments: Comments 

submitted in response to this notice will 

be summarized and/or included in the 

request for OMB approval. All 

comments will become a matter of 

public record. 

Comments are invited on: (a) Whether 

the collection of information is 

necessary for the proper performance of 

the functions of the agency, including 

whether the information shall have 

practical utility; (b) the accuracy of the 

agency’s estimate of the burden of the 

collection of information; (c) ways to 

enhance the quality, utility, and clarity 

of the information to be collected; (d) 

ways to minimize the burden of the 

collection of information on 

respondents, including through the use 

of automated collection techniques or 

other forms of information technology; 

and (e) estimates of capital or start-up 

costs and costs of operation, 

maintenance, and purchase of services 

to provide information.

Approved: October 18, 2004. 

Joe Durbala, 

IRS Reports Clearance Officer.

[FR Doc. 04–23749 Filed 10–21–04; 8:45 am] 

BILLING CODE 4830–01–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service 

[REG–209830–96] 

Proposed Collection; Comment 

Request for Regulation Project

AGENCY: Internal Revenue Service (IRS), 

Treasury.

ACTION: Notice and request for 

comments. 

SUMMARY: The Department of the 

Treasury, as part of its continuing effort 

to reduce paperwork and respondent 

burden, invites the general public and 

other Federal agencies to take this 

opportunity to comment on proposed 

and/or continuing information 

collections, as required by the 

Paperwork Reduction Act of 1995, 

Public Law 104–13(44 U.S.C. 

3506(c)(2)(A)). Currently, the IRS is 

soliciting comments concerning an 

existing final regulation, REG–209830–

96 (TD 8779), Estate and Gift Tax 

Marital Deduction.

DATES: Written comments should be 

received on or before December 21, 2004 

to be assured of consideration.

ADDRESSES: Direct all written comments 

to Paul Finger, Internal Revenue 

Service, room 6516, 1111 Constitution 

Avenue NW., Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT:

Requests for additional information or 

copies of the regulation should be 

directed to Allan Hopkins, at (202) 622–

6665, or at Internal Revenue Service, 

room 6516, 1111 Constitution Avenue 

NW., Washington, DC 20224, or through 

the Internet, at 

Allan.M.Hopkins@irs.gov.

SUPPLEMENTARY INFORMATION: 

Title: Estate and Gift Tax Marital 

Deduction. 

OMB Number: 1545–1612.