1545-AX92 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Capitalization of Interest and Carrying Charges Properly Allocable to Straddles Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No 26 CFR 1 26 USC 7805 26 USC 263 26 USC 1092 No NPRM 01/18/2001 66 FR 4746 NPRM Comment Period End 05/01/2001 Final Action 12/00/2009 REG-105801-00 Drafting attorney: Mary J. Brewer (202) 622-3960 Reviewing attorney: Christina A. Morrison (202) 622-3950 Treasury attorney: Michael Novey (202) 622-1339 CC: FIP No No None No No No No Mary Brewer J. 1545 Internal Revenue Service IRS 202 317-4518 202 317-6755 mary.j.brewer@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 3702, Washington DC 20224