1545-BE98 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Disallowance of Partnership Loss Transfers and Basis Reduction in Stock of a Corporate Partner Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No Undetermined 26 CFR 1 26 USC 704 26 USC 734 26 USC 743 26 USC 755 26 USC 7805 No NPRM 12/00/2009 REG-144468-05 Drafting attorneys: Sean I. Kahng (202) 622-3050 Steven A. Schmoll (202) 622-3050 CC: PSI No Undetermined Undetermined No No No Sean Kahng I. 1545 Internal Revenue Service IRS 202 622-3050 202 622-3308 sean.i.kahng@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5012, Washington DC 20224 Steven Schmoll A. 1545 Internal Revenue Service IRS 202 622-3050 steven.a.schmoll@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224