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TREAS/IRS RIN: 1545-BI10 Publication ID: Spring 2009 
Title: Infrastructure Improvements Under Section 897 
Abstract: This regulation will provide guidance under section 897 relating to assets used in connection with certain infrastructure improvements. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Long-Term Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1    26 CFR 897   
Legal Authority: 26 USC 7805    26 USC 897   
Legal Deadline:  None
Timetable:
Action Date FR Cite
ANPRM  10/31/2008  73 FR 64901   
ANPRM Comment Period End  01/29/2009    
Next Action Undetermined  To Be Determined    
Additional Information: REG-130342-08 Drafting attorney: Jeffrey P. Cowan (202) 622-3860 Reviewing attorney: Charles P. Besecky (202) 622-3860 CC: INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Jeffrey P. Cowan
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6936
Fax:202 317-4922
Email: jeffrey.p.cowan@irscounsel.treas.gov