1545-BG81 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS S Corporation Back-to-Back Loans Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No Undetermined 26 CFR 1 26 USC 7805 26 USC 1367 No NPRM 12/00/2009 REG-134042-07 Drafting attorney: Michael H. Beker (202) 622-7755 Reviewing attorney: Christine E. Ellison (202) 622-3070 Treasury attorney: Steven G. Frost (202) 622-5721 CC: PSI Undetermined None No No No Julia Barlow 1545 Internal Revenue Service IRS 202 317-7098 julia.c.barlow@irscounsel.treas.gov 1111 Constitution Avenue NW, Room 5316, Washington DC 20224