1545-AY18 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Authorized Placement Agency Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No Undetermined 26 CFR 1 26 USC 152 26 USC 7805 No NPRM 11/30/2000 65 FR 71277 Second NPRM 09/00/2009 REG-107279-00 Drafting attorney: Christina M. Glendening (202) 622-4920 Reviewing attorney: Donna J. Welsh (202) 622-4920 Treasury attorney: Eric San Juan (202) 622-0224 CC: ITA No No None No No No No 1545-BE40 Related to Christina Glendening M. 1545 Internal Revenue Service IRS 202 317-4746 855 576-2339 christina.m.glendening@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 4522, Washington DC 20224