1545-BC54 201410 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Coordination of United States and Certain Possessions Income Taxes Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No Undetermined 26 CFR 1 26 CFR 301 26 USC 7805 No NPRM 12/00/2014 REG-139900-03 Drafting attorney: Jacqueline B. Manasterli (202) 317-6941 Reviewing attorney: Ricardo A. Cadenas (202) 317-6941 Treasury attorney: Brenda Zant (202) 622-6894 CC:INTL Undetermined No None No No No No 1545-BD32 Related to Jacqueline Manasterli B. 1545 Internal Revenue Service IRS 202 317-6941 202 317-5224 jacqueline.b.manasterli@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224