1545-AM11 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Clarification of Treatment of Separate Limitation Losses Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No Undetermined 26 CFR 1 26 USC 7805 No NPRM 12/00/2009 REG-209044-89 (INTL-338-89) Drafting attorney: Jeffrey L. Parry (202) 622-3850 Reviewing attorney: Barbara A. Felker (202) 622-3850 CC: INTL No No None No No No No Jeffrey Parry L. 1545 Internal Revenue Service IRS 202 317-6936 202 317-4922 jeffrey.l.parry@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 4555, Washington DC 20224