1545-AK74 201410 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Foreign Corporations Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No 26 CFR 1 26 USC 367 26 USC 7805 No NPRM 05/16/1986 51 FR 17990 Final Action 12/00/2014 REG-209042-86 (INTL-610-86) Drafting attorney: Ryan Bowen (202) 622-3860 Reviewing attorney: Charles P. Besecky (202) 622-3860 CC:INTL No No None No No No No Ryan Bowen 1545 Internal Revenue Service IRS 202 317-6937 202 317-4922 ryan.bowen@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224