1545-AQ55 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Use of General Accepted Accounting Priniciple (GAAP) Earnings as Earnings and Profits (E&P) of Foreign Corporations Substantive, Nonsignificant Previously Published in The Unified Agenda Long-Term Actions No No 26 CFR 1 26 USC 7805 26 USC 964 26 USC 952 No NPRM 07/01/1992 57 FR 29246 Next Action Undetermined To Be Determined REG-209545-92 (INTL-0018-92) 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