1545-AS85 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Mark-to-Market Upon Disposition Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No 26 CFR 1 26 USC 7805 26 USC 475 No NPRM 01/04/1995 60 FR 397 NPRM Comment Period End 04/04/1995 Final Action 12/00/2009 REG-209724-94 (FI-42-94) Drafting attorney: Alice M. Bennett (202) 622-3950 Reviewing attorney: Robert B. Williams (202) 622-3960 Treasury attorney: Michael Novey (202) 622-1339 CC: FIP Sections 1.475(a)-3 finalized in TD 8700. Sections 1.475(b)-4 finalized in TD 8700. Sections 1.475(c)-2 finalized in TD 8700. No No None No No No No Alice Bennett M. 1545 Internal Revenue Service IRS 202 622-3950 202 622-4425 alice.m.bennett@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 3547, Washington DC 20224