1545-AM97 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Outbound Transfers of Property to Foreign Corporations Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No 26 CFR 1 26 USC 7805 26 USC 367 No NPRM 08/20/2008 73 FR 49278 NPRM Comment Period End 11/18/2008 Final Action 12/00/2009 REG-209006-89 (INTL-089-89) Drafting attorney: Sean W. Mullaney (202) 622-3860 Reviewing attorney: Charles P. Besecky (202) 622-3860 CC: INTL No No None No No No No Sean Mullaney W. 1545 Internal Revenue Service IRS 202 622-3860 202 622-4476 sean.w.mullaney@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224