1545-BG96 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Regulations Implementing Notices 2006-85 and 2007-48 Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No Undetermined 26 CFR 1 26 CFR 1.367(b)-14T 26 USC 7805 26 USC 0367 No NPRM 05/27/2008 73 FR 30330 Final Action 12/00/2009 REG-136020-07 Drafting attorney: Margaret A. Hogan (202) 622-3860 Reviewing attorney: Charles P. Besecky (202) 622-3860 CC: INTL No None No No No No 1545-BG97 Related to Margaret Hogan A. 1545 Internal Revenue Service IRS 202 622-3860 margaret.a.hogan@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224