1545-BB31 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Treatment of Services Under Section 482 Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No 26 CFR 1 26 USC 7805 26 USC 482 No NPRM 09/10/2003 68 FR 53447 Second NPRM 08/04/2006 71 FR 44247 Second NPRM Comment Period End 11/02/2006 Final Action 07/00/2009 REG-146893-02 Drafting attorney: Carol Tan (202) 435-5265 Reviewing attorney: Christopher J. Bello (202) 435-5257 Treasury attorney: David Ernick (202) 622-1754 CC: INTL No No None No No No No 1545-BC52 Related to 1545-AY38 Related to Carol Tan B 1545 Internal Revenue Service IRS 202 435-5265 202 435-5267 carol.b.tan@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224