SEC. 5. REQUEST FOR COMMENTS

The Service invites comments from the public on issues relating to Schedule M–3 in section 4.01(3). In particular, the Service requests comments addressing whether the adjustments to arrive at line 11, Part I of the schedule, Net income (loss) per income statement of includible corporations, may provide an adequate

disclosure, and whether the condition that the Internal Revenue Service be apprised of the nature of the potential controversy is necessary for the Schedule M–3. Written comments should be submitted by June 30, 2005, to CC:PA:LPD:RU (Rev. Proc. 2004–73), Room 5203, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, D.C. 20044. Comments may be hand delivered between the hours of 8 a.m. and 4 p.m., Monday through Friday to CC:PA:LPD:RU (Rev. Proc. 2004–73), Courier’s Desk, Internal Revenue Service, 1111 Constitution Ave., NW, Washington, D.C. Alternatively, comments may be submitted electronically via e-mail to the following address: “Notice.Comments@irscounsel.treas.gov” using the subject line “Rev. Proc. 2004–73.” All comments will be available for public inspection.

2004–51 I.R.B. 1001 December 20, 2004