1545-BH38 200810 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Guidance on Arbitrage II Substantive, Nonsignificant Previously Published in The Unified Agenda Long-Term Actions Undetermined Undetermined 26 CFR 1.148-0 to 1.148-6 26 CFR 1.148-9 26 CFR 1.148-11 26 CFR 1.150-1 ... 26 USC 148 26 USC 7805 No Next Action Undetermined To Be Determined REG-148659-07 Drafting attorney: Aviva M. Roth (202) 622-3353 Reviewing attorney: Johanna Som de Cerff (202) 622-4438 Treasury attorney: John Cross (202) 622-1322 No Local State No No No 1545-BG41 Related to Aviva Roth M. 1545 Internal Revenue Service IRS 202 622-3353 aviva.m.roth@irscounsel.treas.gov Room 4013, 1111 Constitution Avenue NW., Washington DC 20224