%PDF-1.4 % 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 HWn�8���EG'3&}`(7joIQbw;�:-RSN}|uI�,ە9!O?P��3aSCN�>[�yzsyNKZ1`} yV�3~ �%tGʭ]lyqQq�"�2O�]�#s[Hɋﭿ`~e)gY�!@ij&2DSX�71\lQ4b o`u�%LHCyV;W�&M[pu r� I,Bvay`E%�(BL� �]�+Gj9HkZ|cQWy"�$ې{zϲ�0̪N9M�m��S",D0_2:�'Nx;;�+HQACi �I[�#^� reYcKoKw xaU�G`IM/TƒW=@�p�W�|܌��%B7n#r3�g"O'3� &4df�:�(~|S*d~�I|Qް~]�+qPFs�)WϲnwQ�x$p8!d�1l�'2K+� �.𛓼r-L��%0)k� Ư>5V@0!ٳ@&!rh�- �)ip7#BmsP� A9 D\R_5�`CnL� {U�E�.(�#hEBҚqhgD-"�Qzk� #FyrK�iPT,�wip��!Q~g��;B\_�0�|�hMOS�%@Ɋ�/5}ԃwG3h ~Z|[hH�6�1� !`� b _� kn%O�V_px>G�>l"0>p9M�2�6�:D}Mث^_zu%�"Op,"�� 3=XU�uw˗*FF�Wa�3"W>ɿ�'ϗx&�Wi�(1�0XU �4i-x�$� �%WyHqPfOlml�:IUXhW1xTd!ˋ!g�eֶ�ɘqi纬Ba4v�[+Ӳ(H(ܚ-~ |�#c(b� 㱙W`�6bfLz^bجtŬ�*�L]�"SLoC_x�|�"_9٫z1%x� Vk-1@78E"Up6+;`y6򈔏}ՠb�6�� !�n=�]j�$C_e^){`dB�/*/C4ly3'( ��RĮ�;��mjwtYQZB,[~� �#��!�Jcߥ~'bZ4W�8Zm�.C�<9�N뽢Dd�;$��2Q t Bc�b�(�-W!�<[F�<Ʃ Y'_DmA`md�f B_AXXCF�)ho*jY`X�4tЪñN�=5z%R2�)� �;-��>`.[%q4`�+w� 3 >byRNϠ-ȫ^D48F(mKWe:}r7�mDx^HD|yChZ�(V1KjWHFjeJv)ds/*"�.b3aԳ4�!8F�I6=L�͒ 8Q~HuCI�p@ma:m&OG)�)_X$l,�?7o�3�Gd<@esBuNwҿ_uUr�.-T�S\}$ˠ��lH$RVb� j^�hy`�AR&eU@.tq�;fC2�Ff endstream endobj 3 0 obj 2504 endobj 4 0 obj << /Creator (CC-2005-017_Interim Procedures for Ballard Type Issues.doc - Microsoft W\ ord) /CreationDate (D:20050927082924Z) /Title (Notice CC-2005-017) /Author (Office of Chief Counsel, IRS) /Producer (Acrobat PDFWriter 5.0 for Windows NT) /ModDate (D:20050927130108-04'00') >> endobj 5 0 obj << /Kids [ 9 0 R 1 0 R ] /Count 2 /Type /Pages >> endobj 8 0 obj << /Pages 5 0 R /Type /Catalog /Metadata 33 0 R >> endobj 9 0 obj << /Type /Page /Parent 5 0 R /Resources << /Font << /F0 10 0 R /F1 20 0 R >> /ProcSet 29 0 R >> /Contents [ 13 0 R 15 0 R 17 0 R 21 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 405 endobj 13 0 obj << /Filter /FlateDecode /Length 12 0 R >> stream HSN�0P?rk)z�!U� %-A�#TǏL[Pr�;qv$Den �2 �,�-̐p..�6o� Z�9a''r�:p�2AGB5� am;l5} ڼTף:8ҙENX17YȦT� *eTxK< SG� �*�!4tLޕp]wC�4TO]L�7Ն� em�~N'S�$ZLH(uhK�7 W]�S51wȘ�!)b"�+<�UkV8�$E��(lv��.WkUI^�%yjtmԢJ,��-jTA �3dGC�8C0� JH��s endstream endobj 14 0 obj 433 endobj 15 0 obj << /Filter /FlateDecode /Length 14 0 R >> stream HSn�0��X �gD @HU�^ہ�Q Yaw<�aS!!WR-XFFUiLchd&d_j��a,W'�2� [�ʏDd�62 �?cbiQ&sGn8eJ#4҉ÍuorB-@�8�1�&R� ;jC]v^��W�9.z oP+�8�6ќɳNpGDBWT^VTu_7jMt$K�ё~bfi�4}q?QT��)%JPË+v8<� -�ŰX|/.K2�@zZ CѿZr`tP�!% TH4Pp�5�"m�9faMu�1L8gQ�0�� 0 endstream endobj 16 0 obj 427 endobj 17 0 obj << /Filter /FlateDecode /Length 16 0 R >> stream HSN@ ~E"_�K$PMTV�3'M H�%M�,6 l�[ �)``zӮ{@M\9τ�#P� zQ ; 1� ȋva9CO =0�>B罎�*f_dUr�+�>9' -I�"%!-�(RlP&�s�f�RP%&#"!,f�>ŇL� N�r�)�>-QBzQ�7.7qPgu� N�G�!EX� Psay�"Xo$EQ}��8SO[#z #?Z-JQ[�"/5F4L$'D|G>v[*+s:ǟp2�2i=��16>�~�7]U|d�Wo � endstream endobj 18 0 obj 540 endobj 19 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 20 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 19 0 R >> endobj 21 0 obj << /Filter /FlateDecode /Length 18 0 R >> stream HSMo@�QN�^[cRU[\(�Rˢ:�&o�73�?~�1cwY��!p�$�<}ܗ{g(GxYe�'ntѨuu8T�1cRO\T(lZ({7�0�!pm0ѩahX8�*"q[u�:�*� s�e�2/�%bi<�/� �.O!>�.[�G�H�,Hjmzm*ۺ�3 O%)p䶝`l%v=\Mhӽ0Q/�gA�%F)}CW> stream HtT˒�0�avB�Ǭ7p�"@^`Xg�>zfs@h[�3�F�T/� �ںn\�=T�gIvIZ P� �fIy�;�)�1��(^ �į=�Cw\�;.J� Tz}�F}m�̡e�X�0sի~~�2� �($^EAec�lݓ8 �6/x�!$�ƠLs?~ ګ0r�1šaoPΙ�,AhW�8G]yrٟ`�0|G{�,O6yO�̶ଃ(Va�$Y ٨쑷(z_}hf��$H[UĶit L㤅r�W=0W^Kl�a�ɍ%.6�ZtuměQ=X˵1]ZdS˥-d n�#H\xP�+> stream Hۊ0 �0�Ynۋvӻ@Pm٫�,S;:8q�7c�(e�Tm�7촨ISGCG%� endstream endobj 26 0 obj 598 endobj 27 0 obj << /Filter /FlateDecode /Length 26 0 R >> stream H\ϒ Ɵ`Avf�1�?u6^z!XNh�No_�7ދ�B�O.Zذ5ʢv-�*ؔOWp�!XPңp�CAh:m � ��.EYrQg�}-\^L�&��Q&mhIV�,zα')R؝�9̺ϢbTb�n; T'sGm�5H/N~x�&D``�8t`^+B{ۢ}�1Jd�2�2kOLFgv4T�5c[cժW�Cf[3)ʊg�/O!�]jز INo2zt/c (}o��Ě&gF< ?HMڡ�>�ȫ]4_$�YE)0Տ~zM.~O��pzp�&ˋu@W'i=hqe¢ Dp��-D �d�xb;qFK晒QBb�;�8MW0W�'"D�%8� QX}(ɛ6'm⭧�A~-zBҳ|�u�+ 0lMw endstream endobj 28 0 obj 533 endobj 29 0 obj [ /PDF /Text ] endobj 30 0 obj << /Filter /FlateDecode /Length 28 0 R >> stream HtS� ���7)@�1ǭkx�fg8�+ݘk7&&7hu4 zbѨYp[yFW˧`_�?b /3@gaPLHY��9bBbg}XM雚o��)t�=E<F$Y‚D&Ʋ�%2Q?)��6ɴ�754+i.Q6EFK0DZմъf<�/�T%�8$Qe�t!ڜ�4�unu�b* R;52$~,nhnU�#T�3� ��/d�H6�`S� endstream endobj 33 0 obj << /Type /Metadata /Subtype /XML /Length 1443 >> stream CC-2005-017_Interim Procedures for Ballard Type Issues.doc - Microsoft Word 2005-09-27T08:29:24Z Notice CC-2005-017 Office of Chief Counsel, IRS Acrobat PDFWriter 5.0 for Windows NT 2005-09-27T13:01:08-04:00 2005-09-27T08:29:24Z Notice CC-2005-017 Office of Chief Counsel, IRS 2005-09-27T13:01:08-04:00 2005-09-27T13:01:08-04:00 Notice CC-2005-017 Office of Chief Counsel, IRS endstream endobj xref 0 34 0000000006 65535 f 0000000016 00000 n 0000000205 00000 n 0000002785 00000 n 0000002806 00000 n 0000003103 00000 n 0000000007 00001 f 0000000031 00001 f 0000003173 00000 n 0000003244 00000 n 0000003498 00000 n 0000004595 00000 n 0000004866 00000 n 0000004887 00000 n 0000005370 00000 n 0000005391 00000 n 0000005902 00000 n 0000005923 00000 n 0000006428 00000 n 0000006449 00000 n 0000006729 00000 n 0000007830 00000 n 0000008448 00000 n 0000008469 00000 n 0000009097 00000 n 0000009118 00000 n 0000009745 00000 n 0000009766 00000 n 0000010442 00000 n 0000010463 00000 n 0000010496 00000 n 0000000032 00001 f 0000000000 00001 f 0000011107 00000 n trailer << /Size 34 /Info 4 0 R /Root 8 0 R /ID[<8b027dc5f55886a916fa4da0750dca84><01f86a9df853f62acec7bf87e80c2e94>] >> startxref 12635 %%EOF