1545-BE43 200610 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Disregarded Entities and Collections Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No 26 CFR 301 26 USC 7805 No NPRM 10/18/2005 70 FR 60475 Final Action 12/00/2006 REG-114371-05 Drafting attorney: Brenda Mallinak (202) 622-3070 Reviewing attorney: Mary Beth Collins (202) 622-3070 CC: PSI No Undetermined No NA Not Collected Brenda Mallinak 1545 Internal Revenue Service IRS 202 622-3070 1111 Constitution Avenue, NW, Washington DC 20224