1545-BH59 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Guidance for Regulated Investment Company (RIC) and Real Estate Investment Trust (REIT) Concerning the Application of Section 1(h) to Capital Gain Dividends Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No Undetermined 26 CFR 1.852-11 26 USC 7805 26 USC 1(h)(9) 26 USC 852(b)(10) 26 USC 852(c)(2) No NPRM 06/00/2009 REG-103681-08 Drafting attorney: Sonja Kotlica (202) 622-3950 Reviewing attorney: Alice M. Bennett (202) 622-3950 CC: FIP No None No No No Sonja Kotlica 1545 Internal Revenue Service IRS 202 622-3950 202 622-5361 sonja.kotlica@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 3708, Washington DC 20224