1545-AI16 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS FSC Transfer Pricing Rules, Distributions, Dividends Received, Deduction, and Other Special Rules for FSC Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No 26 CFR 1 26 USC 7805 26 USC 925 26 USC 927 No NPRM 03/03/1987 52 FR 6467 NPRM Comment Period End - 05/02/1987 03/03/1987 52 FR 6467 Final Action 12/00/2009 REG-209015-86 (INTL-153-86) Drafting attorney: Carol Tan (202) 435-5265 Reviewing attorney: Christopher J. Bello (202) 435-5257 Treasury attorney: John Harrington (202) 622-0589 CC: INTL No No None No No No No Carol Tan 1545 Internal Revenue Service IRS 202 435-5265 carol.b.tan@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224