1545-BH11 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Application of Section 338 to Insurance Companies Substantive, Nonsignificant Previously Published in The Unified Agenda Completed Actions No No 26 CFR 1.197-2 26 CFR 1.338-1 26 CFR 1.338-11 26 CFR 1.846-2 26 CFR 1.846-4 ... 26 USC 7805 26 USC 197(f)(5) 26 USC 338 26 USC 846(e) No NPRM 03/08/2002 67 FR 10641 Public Hearing 09/18/2002 Final Action Completed by TD 9377 01/23/2008 73 FR 3868 REG-118861-00 Drafting attorney: William T. Sullivan (202) 622-7052 Reviewing attorney: Donald J. Drees (202) 622-3970 Treasury attorney: Mark Smith (202) 622-0180 CC: FIP No No None No No No No 1545-AY49 Related to William Sullivan T. 1545 Internal Revenue Service IRS 202 622-7052 202 622-6275 william.t.sullivan@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 3550, Washington DC 20224