1545-BI14 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 Related Corporations and Section 304 (Temporary) Substantive, Nonsignificant First Time Published in The Unified Agenda Long-Term Actions No No 26 CFR 1.304-4 26 CFR 1.304-4T 26 USC 7805 26 USC 304(b) No Interim Final Rule 12/00/2009 REG-132232-08 Drafting attorney: Sean W. Mullaney (202) 622-3860 Reviewing attorney: John Merrick (202) 622-3800 CC:INTL No None No No No 1545-BI13 Related to Sean Mullaney W. 1545 Internal Revenue Service IRS 202 622-3860 202 622-4476 sean.w.mullaney@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224