1545-BG98 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Modifications to Subpart F Treatment of Aircraft and Vessel Leasing Income Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No 26 CFR 1 26 USC 7805 26 USC 0954 PL 109-357 sec 415 No NPRM 07/03/2008 73 FR 38162 NPRM Comment Period End 10/01/2008 Next Action Undetermined 12/00/2009 REG-138355-07 Drafting attorneys: Ronald M. Gootzeit (202) 622-3860 and Barbara Rasch (202) 622-3840 Reviewing attorney: Phyllis E. Marcus (202) 622-3840 CC: INTL No No None No No No No 1545-BH03 Related to Ronald Gootzeit M. 1545 Internal Revenue Service IRS 202 317-6937 202 317-4922 ronald.m.gootzeit@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 4567, Washington DC 20224