1545-BE40 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Definition of Dependent and Other Related Provisions Substantive, Nonsignificant Previously Published in The Unified Agenda Completed Actions No No 26 CFR 1 26 USC 7805 26 USC 152 No Withdrawn Without Publication 02/03/2009 REG-106682-05 Drafting attorney: Victoria J. Driscoll (202) 622-4920 Reviewing attorney: Donna J. Welsh (202) 622-4920 Treasury attorney: Eric San Juan (202) 622-0224 CC: ITA No No None No No No Victoria Driscoll J. 1545 Internal Revenue Service IRS 202 317-4722 855 576-2338 victoria.j.driscoll@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224