1545-BF47 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Special Rules Under Section 7874 Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage Undetermined No 26 CFR 1 26 USC 7805 26 USC 7874 No NPRM 06/06/2006 71 FR 32495 NPRM Comment Period End 09/05/2006 Public Hearing 10/24/2006 71 FR 32495 Final Action 06/00/2009 REG-112994-06 Drafting attorney: Stephen J. Hawes (202) 622-3860 Reviewing attorney: Charles P. Besecky (202) 622-3860 Treasury attorney: Jose Murillo (202) 622-5166 CC: INTL No No None No No No No Stephen Hawes J. 1545 Internal Revenue Service IRS 202 622-3860 202 622-4476 stephen.j.hawes@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224