1545-AU70 199704 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Classification of Certain Transactions Involving Computer Programs Substantive, Nonsignificant First Time Published in The Unified Agenda Final Rule Stage No No 26 CFR 1 26 USC 7805 No NPRM 11/13/1996 61 FR 58152 Hearing 03/19/1997 61 FR 58152 Final Action 12/00/1997 REG-251520-96 ^PDrafting attorney: William H. Morris (202) 622-3880. ^PDrafting attorney: Carol P. Tello (202) 622-3880. ^PReviewing attorney: Philip L. Garlett (202) 622-3880. ^PTreasury attorney: Bruce Cohen (202) 622-0871. ^PCC:INTL ^PRFA: N No None NA Not Collected William Morris H. 1545 Internal Revenue Service IRS 202 622-3880 1111 Constitution Avenue NW., Washington DC 20224 No