1545-BF87 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Treatment of Payments in Lieu of Taxes Substantive, Nonsignificant Previously Published in The Unified Agenda Completed Actions No No 26 CFR 1.141-4(e)(5) 26 USC 7805 No NPRM 10/19/2006 71 FR 61693 NPRM Comment Period End 01/16/2007 Final Action Completed by TD 9429 10/24/2008 73 FR 63372 REG-136806-06 Drafting attorney: Carla A. Young (202) 622-3980 Reviewing attorney: James A. Polfer (202) 622-3980 Treasury attorney: John Cross (202) 622-1322 CC: FIP No None No No No No Carla Young A. 1545 Internal Revenue Service IRS 202 622-3980 202 622-4437 carla.a.young@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 4013, Washington DC 20224