%PDF-1.4 % 7 0 obj << /Linearized 1 /O 9 /H [ 934 188 ] /L 12909 /E 8828 /N 2 /T 12652 >> endobj xref 7 26 0000000016 00000 n 0000000864 00000 n 0000001122 00000 n 0000001376 00000 n 0000002473 00000 n 0000002744 00000 n 0000002765 00000 n 0000003235 00000 n 0000003256 00000 n 0000003714 00000 n 0000003735 00000 n 0000004261 00000 n 0000004282 00000 n 0000004755 00000 n 0000004776 00000 n 0000005056 00000 n 0000006157 00000 n 0000006732 00000 n 0000006753 00000 n 0000007421 00000 n 0000007442 00000 n 0000008044 00000 n 0000008065 00000 n 0000008098 00000 n 0000000934 00000 n 0000001102 00000 n trailer << /Size 33 /Info 4 0 R /Root 8 0 R /Prev 12643 /ID[<29e0b4d52565f8ed1d9ac184942662ec><8eebfbf3afc151d0344fbf1849815bea>] >> startxref 0 %%EOF 8 0 obj << /Pages 5 0 R /Type /Catalog /Metadata 6 0 R >> endobj 31 0 obj << /S 46 /Filter /FlateDecode /Length 32 0 R >> stream Hb```e x2p`XfP bP -kpw#&v>J M E? ! endstream endobj 32 0 obj 84 endobj 9 0 obj << /Type /Page /Parent 5 0 R /Resources << /Font << /F0 10 0 R /F1 22 0 R >> /ProcSet 29 0 R >> /Contents [ 13 0 R 15 0 R 17 0 R 19 0 R 23 0 R 25 0 R 27 0 R 30 0 R ] /MediaBox [ 0 0 612 792 ] /CropBox [ 0 0 612 792 ] /Rotate 0 >> endobj 10 0 obj << /Type /Font /Subtype /TrueType /Name /F0 /BaseFont /Arial /FirstChar 32 /LastChar 255 /Widths [ 278 278 355 556 556 889 667 191 333 333 389 584 278 333 278 278 556 556 556 556 556 556 556 556 556 556 278 278 584 584 584 556 1015 667 667 722 722 667 611 778 722 278 500 667 556 833 722 778 667 778 722 667 611 722 667 944 667 667 611 278 278 278 469 556 333 556 556 500 556 556 278 556 556 222 222 500 222 833 556 556 556 556 333 500 278 556 500 722 500 500 500 334 260 334 584 750 556 750 222 556 333 1000 556 556 333 1000 667 333 1000 750 611 750 750 222 222 333 333 350 556 1000 333 1000 500 333 944 750 500 667 278 333 556 556 556 556 260 556 333 737 370 556 584 333 737 552 400 549 333 333 333 576 537 278 333 333 365 556 834 834 834 611 667 667 667 667 667 667 1000 722 667 667 667 667 278 278 278 278 722 722 778 778 778 778 778 584 778 722 722 722 722 667 667 611 556 556 556 556 556 556 889 500 556 556 556 556 278 278 278 278 556 556 556 556 556 556 556 549 611 556 556 556 556 500 556 500 ] /Encoding /WinAnsiEncoding /FontDescriptor 11 0 R >> endobj 11 0 obj << /Type /FontDescriptor /FontName /Arial /Flags 32 /FontBBox [ -250 -212 1208 1000 ] /MissingWidth 276 /StemV 80 /StemH 80 /ItalicAngle 0 /CapHeight 905 /XHeight 453 /Ascent 905 /Descent -212 /Leading 150 /MaxWidth 1007 /AvgWidth 441 >> endobj 12 0 obj 392 endobj 13 0 obj << /Filter /FlateDecode /Length 12 0 R >> stream HSN0ˡfHbR*q!E+EHR!?[S^U$+ݙ'*+Pe`~ jZ y} Aj)喙bxJ(R^SBBJjFoJc[M,\NRj b3HIbG.RhTװɨT#V1NmȅJj]_.[f9tn[G}#?)pdNU&Qm&qz] ܬoB> stream HSN0áms-'smPIK{JZ#zfHU /(;ފeU|@ 'LB U1d"N;{KJ.qr\o"4dzs'rqgvv=|ۮYC}8~Ck|a]=HN0 endstream endobj 16 0 obj 448 endobj 17 0 obj << /Filter /FlateDecode /Length 16 0 R >> stream HTn0ۃ.̱v >l$"ENѿ/l&1@;;] >#?UϾ3%7` Jrss5h|FRh ɍ*d -ϝ1Bbh s[(m鐟K')qf_y1"( ҤixƜ{0{$(Orb#ɹ:%/|򍐡lh' +ӒCKAΏ$ J'vD ZHڞc>ƿ;Ԛ K`Qa}83{| q!.VJvuةeҸJR.T'6)E:4K^/ V 9jX,)nNTyVN}OQN>36b<;<ub~(? endstream endobj 18 0 obj 395 endobj 19 0 obj << /Filter /FlateDecode /Length 18 0 R >> stream HSN0D3Nq"ġ#Zi*B\ػ3kC)\A!)WJT茌7v-"9W}ݹ vi A`JC-tŜ#|( L c" ! #d9 g3vpE5p;*2eזsym؆n`)ۉ }RgΞg2>#.}5M u[4BA!.THJ{Jt1NWUi>`jMG0?&x%TvY:ŝӽ|$P7&m]*f[7vmw̏O endstream endobj 20 0 obj 497 endobj 21 0 obj << /Type /FontDescriptor /FontName /Arial,Bold /Flags 16416 /FontBBox [ -250 -212 1158 1000 ] /MissingWidth 321 /StemV 153 /StemH 153 /ItalicAngle 0 /CapHeight 905 /XHeight 453 /Ascent 905 /Descent -212 /Leading 150 /MaxWidth 965 /AvgWidth 479 >> endobj 22 0 obj << /Type /Font /Subtype /TrueType /Name /F1 /BaseFont /Arial,Bold /FirstChar 32 /LastChar 255 /Widths [ 278 333 474 556 556 889 722 238 333 333 389 584 278 333 278 278 556 556 556 556 556 556 556 556 556 556 333 333 584 584 584 611 975 722 722 722 722 667 611 778 722 278 556 722 611 833 722 778 667 778 722 667 611 722 667 944 667 667 611 333 278 333 584 556 333 556 611 556 611 556 333 611 611 278 278 556 278 889 611 611 611 611 389 556 333 611 556 778 556 556 500 389 280 389 584 750 556 750 278 556 500 1000 556 556 333 1000 667 333 1000 750 611 750 750 278 278 500 500 350 556 1000 333 1000 556 333 944 750 500 667 278 333 556 556 556 556 280 556 333 737 370 556 584 333 737 552 400 549 333 333 333 576 556 278 333 333 365 556 834 834 834 611 722 722 722 722 722 722 1000 722 667 667 667 667 278 278 278 278 722 722 778 778 778 778 778 584 778 722 722 722 722 667 667 611 556 556 556 556 556 556 889 556 556 556 556 556 278 278 278 278 611 611 611 611 611 611 611 549 611 611 611 611 611 556 611 556 ] /Encoding /WinAnsiEncoding /FontDescriptor 21 0 R >> endobj 23 0 obj << /Filter /FlateDecode /Length 20 0 R >> stream HSMs {tRXr: QCF@]Xr&@UD^In Bk:d,_ae`O![ s9o"{W4 H!0]K5ֲX~R-9 ᜰ+Qd12Z\.GX?_KDDRhb2,3X`mi<NG`_[6Gv5Ȳ_*kbLrLjݳq`oZ6^k9\Nf'mKyQ<0xAU ~MG (Ӫ#QAx"}IΎMޭ=tudM NfR; EڑΛ5(UEɗQ*EsQ"-zZ PCJ ׂH2n?9g~D4aK|>[ m^ 紕09i@C *|W{ ·^A[Z0S endstream endobj 24 0 obj 590 endobj 25 0 obj << /Filter /FlateDecode /Length 24 0 R >> stream Hl0w#He;1IR*Urb qj; d$<7^XF;PB k˓^Y0,6h 19ըZ7 $eAw{w(ə |DlHjbP6՜ʥ(O\+4bUH_[5V+zE6m:eDrʁ,Up^oH2V[P|λN@/9 w vq&~VL T%Ȗ@. 8.YU }zｮeޡʩ·{mV^9̈2r(6O K+3f5î{c=qTvU<W~\!Ѣ"=Hd' ZdVfv18-r8:pq (}fE\,QM OkP`;| {Ǜ%Oβ|Ȕ /s#~z\>OH/aMSO Nҩi;J̛nMϬ$D KAkӆ!lX/Ԧ!$j98t›‡&C M6 endstream endobj 26 0 obj 524 endobj 27 0 obj << /Filter /FlateDecode /Length 26 0 R >> stream HTˎ0>&Qh33mlC ʼ} Ş|J6ߗ5fXiǙ>uMآ еpF }s >ǯMpx An(2DBju8$iq M0O`Mw1ޛ&uy3- ߰é~XHH^fkޞq0L(4d?#AYOT5JVkX0wKێ0$\.#<&\dʎ,ajd9J)= qfpYMٻ^{V[F+S,U=1ղZ"۔ rb΢ J.SEP%{/l bIW^R?uNF5\Yc"|k_vsh2ڹy`X#=nq~3{tT(ɼe];Av}QuA`[- endstream endobj 28 0 obj 463 endobj 29 0 obj [ /PDF /Text ] endobj 30 0 obj << /Filter /FlateDecode /Length 28 0 R >> stream HtM0O0w%UqXfrK624FSX$$(^{٨o 3B1.Z o7Aт#cJ8PB";8RJltgm,[! ( h!~ aEfC{h3V'4x(`52Q&tyc6ԛ% Bg: dm9YN-1hk4A?@yQ%>]5M)i^bRanjƑt;ދ}$4 =ٙ]CIUmՍ^S NUr8cj 7Z @Z5ڻɟ9+DPdzآ _UI˪|Dv$ :5ky_!~=jRl6(;8O99N7QWWr =()$?? endstream endobj 1 0 obj << /Type /Page /Parent 5 0 R /Resources << /Font << /F0 10 0 R >> /ProcSet 29 0 R >> /Contents 2 0 R /MediaBox [ 0 0 612 792 ] /CropBox [ 0 0 612 792 ] /Rotate 0 >> endobj 2 0 obj << /Length 3 0 R /Filter /FlateDecode >> stream HWr8*Ydn2ɌRyQ,Bf(R!H;mxT]POnmHp#>ū C١5NgD7h$);3 kY~ N݊%ud{fPHp 7W}F5Zm%#\L~t[Efq9,8!|ЕB~GTۡ<#uxP Y6Cc2Uݙۼ>,< Yyw_+Bb)c^\;yaD($86CIJ>:E1٤^*njn969C yIr5uYlթiw5$ }Rd켁y,<x4{Ï@ATmzȸ x9/*eTs\[U'Yw&y=cC6uQRU!4f2 .#.mD;^/))#&VpvLLd4.IQۛ_B3"BI@^6 pՐ}8rNd%Bl)y)1ý̇^;NCCP Tȅ϶7NJ k*DXMGneylk2lƛc;Q 9!yEAXLJmvVv"6H$ZwQXwGYGaHS a.S)vgSO9 M&DPۥCܠ1/{7 e):㰶!hV6nEmƽ zLj;.<;YѥKީ24 beS]՗)20z;"ewZяo0]LSPHmTeGƧdaBY ZoЍ~|Zq:o;˜j!M9cϙ$ pgUaWN;0=,ǡMfc&'EI%X^3k/Јԣ#ubB}GGTB; 3w 5n?>Ǔ ,V쥞 -щ=hF8ΪfΑ=V3+th q{N1qNfw L 6Ns刋ru k0-NDI> B(Ebt#{(a/#Yl<@ʺ|Tb~geTs8ƈgn!p ݵ[KcKx]6^p`"UlC~&^DKoN2tC#w}h ob\J+t ހnл7ZSx0Sm~{{'?qa(bjp֘nAZc7u~ˣ9:;\0]~h*Uɪ-̱6]Q4¡9}a$* endstream endobj 3 0 obj 1912 endobj 4 0 obj << /Creator (CC-2004-023.doc - Microsoft Word) /CreationDate (D:20040604102020Z) /Title (Notice CC-2004-023) /Author (Office of Chief Counsel, IRS) /Producer (Acrobat PDFWriter 5.0 for Windows NT) /ModDate (D:20040604134906-04'00') >> endobj 5 0 obj << /Kids [ 9 0 R 1 0 R ] /Count 2 /Type /Pages >> endobj 6 0 obj << /Type /Metadata /Subtype /XML /Length 1400 >> stream CC-2004-023.doc - Microsoft Word 2004-06-04T10:20:20Z Notice CC-2004-023 Office of Chief Counsel, IRS Acrobat PDFWriter 5.0 for Windows NT 2004-06-04T13:49:06-04:00 2004-06-04T10:20:20Z Notice CC-2004-023 Office of Chief Counsel, IRS 2004-06-04T13:49:06-04:00 2004-06-04T13:49:06-04:00 Notice CC-2004-023 Office of Chief Counsel, IRS endstream endobj xref 0 7 0000000000 65535 f 0000008639 00000 n 0000008828 00000 n 0000010816 00000 n 0000010837 00000 n 0000011089 00000 n 0000011159 00000 n trailer << /Size 7 /ID[<29e0b4d52565f8ed1d9ac184942662ec><8eebfbf3afc151d0344fbf1849815bea>] >> startxref 173 %%EOF