1545-BH37 201410 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Period of Limitations on Assessment for Listed Transactions Not Disclosed Under Section 6011 Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No 26 CFR 301.6501(c)-1 26 USC 6501 26 USC 7805 No NPRM 10/07/2009 74 FR 51527 NPRM Comment Period End 01/05/2010 Final Action 12/00/2014 REG-160871-04 Drafting attorney: Danielle Pierce (202) 317-5150 Reviewing attorney: Charles A. Hall (202) 317-5154 Treasury attorney: Alexandra Minkovich (202) 622-3505 CC: PA: Branch 2 Undetermined None No No No No Danielle Pierce 1545 Internal Revenue Service IRS 202 317-5150 202 622-9248 danielle.w.pierce@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5537, Washington DC 20221