1545-BF13 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Federal Income Tax Consequences of Transfers Between an Individual Debtor and the Bankruptcy Estate in Cases Under Chapters 7 and 11 of Title 11 of the United States Code Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No Undetermined 26 CFR 1.1398 26 USC 7805 26 USC 1398 No NPRM 06/00/2009 REG-116372-03 Drafting attorney: Laurence K. Williams (202) 622-3630 Reviewing attorney: Pamela W. Fuller (202) 622-3600 Treasury attorney: Anita Soucy (202) 622-1766 CC: PA: Branch 4 No None No No No No Laurence Williams K. 1545 Internal Revenue Service IRS 202 622-3630 laurence.k.williams@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224