1545-BD15 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Definition of Qualified Foreign Corporation Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No Undetermined Not Yet Determined 26 USC 7805(a) 26 USC 1 No NPRM 12/00/2009 REG-107420-04 Drafting attorney: Ana C. Guzman (202) 622-3880 Reviewing attorney: Edward R. Barret (202) 622-3880 CC: INTL No No None No No No No Ana Guzman C. 1545 Internal Revenue Service IRS 202 622-3880 ana.c.guzman@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224 Edward Barret R. 1545 Internal Revenue Service IRS 202 622-3880 1111 Constitution Avenue NW., Washington DC 20224