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TREAS/IRS RIN: 1545-BH23 Publication ID: Fall 2008 
Title: Addition of Bulgaria to Section 7701 Per Se List 
Abstract: This regulation will add Bulgaria's aktsionerno druzhestvo to list of per se corporations under section 7701. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Long-Term Actions 
Major: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 301.7701-2T   
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  03/21/2008  73 FR 15107   
Next Action Undetermined  To Be Determined    
Additional Information: REG-143468-07 Drafting attorney: Stephen J. Hawes (202) 622-3860 Reviewing attorney: David Bailey (202) 622-3860 Treasury attorney: Jose Murillo (202) 622-5166 CC: INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Undetermined 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BH24 
Agency Contact:
Stephen J. Hawes
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3860
Fax:202 622-4476
Email: stephen.j.hawes@irscounsel.treas.gov