1545-BH35 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS The Allocation of Consideration and Allocation and Recovery of Basis in Transactions Involving Corporate Stock or Securities Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No No 26 CFR 1.301-2 26 CFR 1.301-5 26 CFR 1.304-1 26 CFR 1.304-2 26 CFR 1.304-3 26 CFR 1.304-5 26 CFR 1.351-2 26 CFR 1.354-1 26 CFR 1.355-1 26 CFR 1.356-1 26 CFR 1.358-1 26 CFR 1.358-2 26 CFR 1.358-6 26 CFR 1.368-1 26 CFR 1.861-12 26 CFR 1.1002-1 26 CFR 1.1016-2 26 CFR 1.1374-10 26 USC 7805 26 USC 301 and 302 26 USC 358(b) No NPRM 01/21/2009 74 FR 3509 NPRM Comment Period End 04/21/2009 Final Action 12/00/2009 REG-143686-07 Drafting attorneys: Theresa M. Kolish (202) 622-6163 and Rebecca O. Burch (202) 622-7305 Reviewing attorneys: Lewis K. Brickates (202) 622-7147 and T. Ian Russell (202) 622-7550 Treasury attorney: Donald Bakke (202) 622-0865 CC: CORP No None No No No Theresa Kolish M. 1545 Internal Revenue Service IRS 202 622-6163 202 622-7556 theresa.m.kolish@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5405, Washington DC 20224 Rebecca Burch O. 1545 Internal Revenue Service IRS 202 622-7550 202 622-4111 rebecca.o.burch@irscounsel.treas.gov 1111 Constitution Avenue, NW, Room 5032, Washington DC 20224