1545-BF24 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Subchapter S Banks Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No None 26 USC 1363 26 USC 7805 No NPRM 09/18/2006 71 FR 50007 NPRM Comment Period End 11/22/2006 Final Action 06/00/2009 REG-158677-05 Drafting attorney: Laura C. Fields (202) 622-3050 Reviewing attorney: Dianna K. Miosi (202) 622-3050 Treasury attorneys: Michael Novey (202) 622-1339 and William Bowers (202) 622-5721 CC: PSI No No None No No No No Laura Fields C. 1545 Internal Revenue Service IRS 202 622-3050 202 622-3308 laura.c.fields@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5010, Washington DC 20224 Jian Grant H. 1545 Internal Revenue Service IRS 202 317-4137 202 317-6731 jian.h.grant@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5010, Washington DC 20224