SECTION 3. REQUEST

FOR PUBLIC COMMENT

The Internal Revenue Service intends to publish sample forms that reflect the statutory and regulatory provisions applicable to charitable lead trusts. The Service requests comments regarding the charitable lead trust sample forms, including comments on the type of format to be used, the substantive provisions to be included, and the various types of charitable lead trusts for which samples would be most helpful.

Taxpayers may submit comments in writing to:

Internal Revenue Service Attn: CC:PSI:RU (Notice 2003–39) P.O. Box 7604 Room 5226 Ben Franklin Station Washington, DC 20044 or have them hand delivered between the hours of 8:00 a.m. and 5:00 p.m. to:

Courier’s Desk Internal Revenue Service Attn: CC:PSI:RU (Notice 2003–39, Room 5226) 1111 Constitution Ave., NW Washington, DC 20224 Alternatively, taxpayers may submit comments electronically to the following address: Notice.Comments@irscounsel .treas.gov . Please include “Notice 2003– 39” in the subject line. Comments and suggestions should be received by October 1, 2003. All comments and suggestions submitted will be available for public inspection and copying.

DRAFTING INFORMATION

The principal author of this notice is Stephanie N. Bland of the Office of the Associate Chief Counsel (Passthroughs and Special Industries). For further information regarding this notice, contact Stephanie N. Bland at (202) 622–7830 (not a tollfree call).

July 7, 2003 10 2003–27 I.R.B.

ligation of that State or political subdivision for purposes of section 103.

FURTHER INFORMATION

For further information regarding this notice, contact Michael P. Brewer at (202) 622–3980 (not a toll-free call).

26 CFR 1.472–8: Dollar value method of pricing LIFO inventories. (Also Part I, §§ 446; 1.446–1.)

Rev. Proc. 2003–45