1545-BG27 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Determining the Amount of Taxes Paid for Purposes of Section 901 Substantive, Nonsignificant Previously Published in The Unified Agenda Long-Term Actions No No 26 CFR 1 26 USC 7805 No NPRM 03/30/2007 72 FR 15081 NPRM Comment Period End 06/28/2007 72 FR 15081 NPRM 07/16/2008 73 FR 40727 Final Action 06/00/2010 REG-156779-06 Drafting attorney: Michael I. Gilman (202) 622-3850 Reviewing attorney: Barbara Felker (202) 622-3850 CC: INTL No None No No No No 1545-BH74 Related to Michael Gilman I. 1545 Internal Revenue Service IRS 202 622-3850 michael.i.gilman@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224