1545-AU70 199804 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 Previously 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 12/00/1998 REG-251520-96 ^PDrafting attorney: Anne Shelburne (202) 622-3880. ^PReviewing attorney: Steven Musher (202) 622-3880. ^PTreasury attorney: Philip West (202) 622-1762. ^PCC:INTL ^PRFA: N No None NA Not Collected Anne Shelburne P. 1545 Internal Revenue Service IRS 202 874-1490 950 L'Enfant Plaza SW, Washington DC 20024 Not Procurement Related No