1545-AY90 201404 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Payments for Interest in Partnership Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No Undetermined 26 CFR 1 26 USC 736 26 USC 7805 No NPRM 12/00/2014 REG-123382-01 Drafting attorney: Charles D. Wien (202) 317-5279 Reviewing attorney: Stacy L. Short (202) 317-5279 CC:PSI No No None No No No No Charles Wien D. 1545 Internal Revenue Service IRS 202 317-5057 855 591-7865 charles.d.wien@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5026, Washington DC 20224