1545-AK79 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Nonrecognition of Corporate Distributions and Reorganizations Under the Foreign Investment in Real Property Tax Act Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No 26 CFR 1 26 USC 7805 26 USC 897 No NPRM 05/05/1988 53 FR 16233 Hearing 03/01/1989 54 FR 1189 Final Action 12/00/2009 REG-209039-87 (INTL-491-87) Drafting attorney: Stephen J. Hawes (202) 622-3860 Reviewing attorney: Charles P. Besecky (202) 622-3860 CC: INTL No No None No No No No Stephen Hawes J. 1545 Internal Revenue Service IRS 202 622-3860 202 622-4476 stephen.j.hawes@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224