1545-AQ42 199510 The Regulatory Plan and the Unified Agenda of Federal Regulations 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Treatment of Premiums on Stock Callable at the Option of the Issuer Other Significant Previously Published in The Unified Agenda Final Rule Stage 26 CFR 1.305-5(b)(1) 26 CFR 1.305-5(b)(2) 26 USC 305(c)(1) No NPRM 06/22/1994 59 FR 22160 NPRM Comment Period End 10/24/1994 59 FR 22160 Final Action 10/00/1995 CO-008-91. ^PDrafting attorney: Kirsten L. Simpson (202) 622-7790. ^PReviewing attorney: William Alexander (202) 622-7780. ^PTreasury attorney: Clarissa Potter (202) 622-0999. ^PRFA: N No None NA Not Collected Kirsten Simpson L. 1545 Internal Revenue Service IRS 202 622-7550 1111 Constitution Avenue NW., Washington DC 20224 No