1545-BE77 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Start-Up and Organizational Expenditures Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No Undetermined 26 CFR 1 26 USC 195 26 USC 248 26 USC 709 26 USC 7805 No NPRM 07/08/2008 73 FR 38940 NPRM Comment Period End 10/06/2008 Final Action 06/00/2009 REG-164965-04 Drafting attorney: Grace K. Matuszeski (202) 622-7900 Treasury attorney: Dennis Tingey (202) 622-1335 CC: ITA No Businesses None No No No No Grace Matuszeski 1545 Internal Revenue Service IRS 202 622-7900 1111 Constitution Avenue NW., Washington DC 20224