1545-BF63 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Activities Customarily Performed By States and Local Governments Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No Undetermined 26 CFR 1.7871(e) 26 USC 7871(e) 26 USC 7805 No ANPRM 08/09/2006 71 FR 45474 ANPRM Comment Period End 11/07/2006 NPRM 12/00/2009 REG-118788-06 Drafting attorney: Aviva M. Roth (202) 622-3353 Reviewing attorney: Timothy L. Jones (202) 622-3701 Treasury attorney: John Cross (202) 622-1322 CC: FIP No No Tribal No No No No Aviva Roth M. 1545 Internal Revenue Service IRS 202 622-3353 aviva.m.roth@irscounsel.treas.gov Room 4013, 1111 Constitution Avenue NW., Washington DC 20224