1545-BF73 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Definition of Taxpayer for Purposes of Section 901 and Related Matters Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No 26 CFR 1 26 USC 7805 No NPRM 08/04/2006 71 FR 44240 NPRM Comment Period End 10/03/2006 Final Action 06/00/2009 REG-124152-06 Drafting attorney: Jeffrey L. Parry (202) 622-3850 Reviewing attorney: Barbara A. Felker (202) 622-3850 CC: INTL No None No No No Jeffrey Parry L. 1545 Internal Revenue Service IRS 202 317-6936 202 317-4922 jeffrey.l.parry@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 4555, Washington DC 20224