Federal Register / Vol. 69, No. 218 / Friday, November 12, 2004 / Notices 65501

ADDRESSES: Direct all written comments 

to Joseph 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 regulations should be 

directed to Larnice Mack at Internal 

Revenue Service, room 6512, 1111 

Constitution Avenue NW., Washington, 

DC 20224, or at (202) 622–3179, or 

through the Internet at 

Larnice.Mack@irs.gov.

SUPPLEMENTARY INFORMATION: 

Title: Certain Transfers of Domestic 

Stock or Securities by U.S. Persons to 

Foreign Corporations. 

OMB Number: 1545–1478. 

Regulation Project Number: INTL–9–

95. 

Abstract: This regulation relates to 

certain transfers of stock or securities of 

domestic corporations pursuant to the 

corporate organization, reorganization, 

or liquidation provisions of the internal 

Revenue Code. Transfers of stock or 

securities by U.S. persons in tax-free 

transactions are treated as taxable 

transactions when the acquirer is a 

foreign corporation, unless an exception 

applies under Code section 367(a). This 

regulation provides that no U.S. person 

will qualify for an exception unless the 

U.S. target company complies with 

certain reporting requirements. 

Current Actions: There is no change to 

this existing regulation. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Responses: 100. 

Estimated Time Per Response: 10 

hours. 

Estimated Total Annual Burden 

Hours: 1,000. 

The following paragraph applies to all 

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: November 3, 2004. 

R. Joseph Durbala, 

IRS Reports Clearance Officer.

[FR Doc. 04–25238 Filed 11–10–04; 8:45 am] 

BILLING CODE 4830–01–P

DEPARTMENT OF VETERANS 

AFFAIRS 

[OMB Control No. 2900–0500] 

Agency Information Collection 

Activities Under OMB Review

AGENCY: Veterans Benefits 

Administration, Department of Veterans 

Affairs.

ACTION: Notice.

SUMMARY: In compliance with the 

Paperwork Reduction Act (PRA) of 1995 

(44 U.S.C. 3501–21), this notice 

announces that the Veterans Benefits 

Administration (VBA), Department of 

Veterans Affairs, has submitted the 

collection of information abstracted 

below to the Office of Management and 

Budget (OMB) for review and comment. 

The PRA submission describes the 

nature of the information collection and 

its expected cost and burden and 

includes the actual data collection 

instrument.

DATES: Comments must be submitted on 

or before December 13, 2004.

FOR FURTHER INFORMATION CONTACT:

Denise McLamb, Records Management 

Service (005E3), Department of Veterans 

Affairs, 810 Vermont Avenue, NW., or email denise.mclamb@mail.va.gov.

Please refer to ‘‘OMB Control No. 2900–

0500.’’ Send comments and 

recommendations concerning any 

aspect of the information collection to 

VA’s OMB Desk Officer, OMB Human 

Resources and Housing Branch, New 

Executive Office Building, Room 10235, 

Washington, DC 20503, (202) 395–7316. 

Please refer to ‘‘OMB Control No. 2900–

0500’’ in any correspondence.

SUPPLEMENTARY INFORMATION: 

Title: Status of Dependents 

Questionnaire, VA Form 21–0538. 

OMB Control Number: 2900–0500. 

Type of Review: Revision of a 

currently approved collection. 

Abstract: Veterans receiving 

compensation for service-connected 

disability which includes an additional 

amount for their spouse and/or 

child(ren) must report any changes in 

the number of dependents. VA Form 

21–0538 is used to request certification 

of the status of dependents for whom 

additional compensation is being paid. 

An agency may not conduct or 

sponsor, and a person is not required to 

respond to a collection of information 

unless it displays a currently valid OMB 

control number. The Federal Register

Notice with a 60-day comment period 

soliciting comments on this collection 

of information was published on August 

10, 2004 at pages 48565–48566. 

Affected Public: Individuals or 

households. 

Estimated Annual Burden: 14,083 

hours. 

Estimated Average Burden Per 

Respondent: 10 minutes. 

Frequency of Response: Once in eight 

years. 

Estimated Number of Respondents:

84,500.

Dated: October 26, 2004.

By direction of the Secretary. 

Loise Russell, 

Director, Records Management Service.

[FR Doc. 04–25144 Filed 11–10–04; 8:45 am] 

BILLING CODE 8320–01–P

DEPARTMENT OF VETERANS 

AFFAIRS 

[OMB Control No. 2900–0036] 

Agency Information Collection 

Activities Under OMB Review

AGENCY: Veterans Benefits 

Administration, Department of Veterans 

Affairs.

ACTION: Notice.

SUMMARY: In compliance with the 

Paperwork Reduction Act (PRA) of 1995 

(44 U.S.C. 3501–3521), this notice 

announces that the Veterans Benefits 

Administration (VBA), Department of 

Veterans Affairs, has submitted the 

collection of information abstracted 

below to the Office of Management and 

Budget (OMB) for review and comment. 

The PRA submission describes the 

nature of the information collection and 

its expected cost and burden; it includes 

the actual data collection instrument.

DATES: Comments must be submitted on 

or before December 13, 2004.