1545-BF46 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Application of Separate Limitations to Dividends From Noncontrolled Section 902 Corporation (Temporary) Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage Undetermined No 26 CFR 1 26 USC 7805 26 USC 904(d)(6) No NPRM 04/25/2006 71 FR 24516 NPRM Comment Period End 07/24/2006 Final Action 06/00/2009 REG-144784-02 Drafting attorney: Richard L. Chewning (202) 622-3850 Reviewing attorney: Barbara A. Felker (202) 622-3850 Treasury attorney: Ginny L. Chung (202) 622-9461 CC: INTL No No None No No No No 1545-BB28 Related to Richard Chewning L. 1545 Internal Revenue Service IRS 202 622-3850 202 622-4476 richard.l.chewning@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224