1545-BC16 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Contingent at Closing Escrows Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No Undetermined 26 CFR 1 26 CFR 602 26 USC 7805 26 USC 468B No NPRM 12/00/2009 REG-103422-03 Drafting attorney: Steven J. Gee (202) 622-4970 Reviewing attorney: Roy A. Hirschhorn (202) 622-4970 Treasury attorney: Don Bakke (202) 622-0865 CC: ITA No No None No No No No 1545-AR82 Related to Steven Gee J. 1545 Internal Revenue Service IRS 202 622-4970 steven.j.gee@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224