1545-BH82 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Amendments to 26 CFR Section 1.263(a)-5 Regarding Treatment of Capitalized Costs Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No 26 CFR 1.263(a)-5 26 USC 263(a) 26 USC 7805 No Temporary Regulations 12/00/2009 REG-143640-04 Drafting attorney: Angella L. Warren (202) 622-4950 Reviewing attorney: Robert M. Casey (202) 622-4950 Treasury attorney: Dennis Tingey (202) 622-1335 CC: ITA No No None No No No No 1545-BD82 Related to Angella Warren L. 1545 Internal Revenue Service IRS 202 622-4950 202 622-4579 angella.l.warren@irscounsel.treas.gov Room 4047, 1111 Constitution Avenue NW., Washington DC 20224