1545-BD84 200504 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Guidance Regarding Selected Issues Under Section 336(e) Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage Undetermined Undetermined 26 CFR 1 26 USC 336 26 USC 7805 No NPRM 07/00/2005 REG-143544-04 Drafting attorney: Emidio J. Forlini (202) 622-7930 CC: CORP No No None No No NA Not Collected Emidio Forlini J. Jr. 1545 Internal Revenue Service IRS 202 622-7930 1111 Constitution Avenue NW., Washington DC 20224