1545-BI11 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Guidance Under Section 2053 on the Application of Present Value Concepts to the Amount Deductible Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No Undetermined 26 CFR 20 26 USC 7805 No NPRM 06/00/2009 REG-130975-08 Drafting attorney: Karlene M. Lesho (202) 622-3090 Reviewing attorney: Melissa C. Liquerman (202) 622-3060 Treasury attorney: Catherine Hughes (202) 622-9407 CC: PSI No No Undetermined No No No No 1545-BC56 Related to Karlene Lesho M. 1545 Internal Revenue Service IRS 202 317-6859 202 317-4644 karlene.lesho@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 4111, Washington DC 20224