1545-BG09 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Gain Recognition Agreements With Respect to Certain Transfers of Stock or Securities by United States Persons to Foreign Corporations Substantive, Nonsignificant Previously Published in The Unified Agenda Completed Actions No No 26 CFR 1.367(a)-3T 26 CFR 1.367(a)-8T 26 USC 7805 26 USC 0367 No NPRM 02/05/2007 72 FR 5228 NPRM Comment Period End 05/07/2007 Final Action Completed by TD 9446 02/11/2009 74 FR 6952 REG-147144-06 Drafting Attorney: Stephen J. Hawes (202) 622-3860 Charles P. Besecky (202) 622-3860 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