1545-BG11 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Guidance Regarding Foreign Base Company Sales Income Substantive, Nonsignificant Previously Published in The Unified Agenda Completed Actions No No 26 CFR 6038 26 CFR 0954 26 USC 7805 26 USC 0954 No NPRM 02/28/2008 73 FR 10716 NPRM Comment Period End 05/28/2008 Merged With Temporary Final Action-TD 9438 12/29/2008 73 FR 79334 REG-124590-07 Drafting attorney: Ethan A. Atticks (202) 622-3840 Reviewing attorney: Phyllis E. Marcus (202) 622-3840 CC: INTL No No None No No No No 1545-BI50 Merged with 1545-BI45 Related to Ethan Atticks A. 1545 Internal Revenue Service IRS 202 622-3840 ethan.a.atticks@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224