1545-BG94 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Clarification of Controlled Group Rules of Section 1.1563-1 Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No Undetermined 26 CFR 301.7805 26 USC 7805 No NPRM 06/00/2009 REG-135005-07 Drafting attorney: Grid R. Glyer (202) 622-7930 Reviewing attorney: Gerald B. Fleming (202) 622-7770 Treasury attorney: Donald Bakke (202) 622-0865 CC: CORP No No None No No No No Grid Glyer R. 1545 Internal Revenue Service IRS 202 317-6847 855 524-2088 grid.r.glyer@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5032, Washington DC 20224