1545-BI15 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Guidance on Definition of Qualified Timber Property Under IRC Section 194 Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No Undetermined 26 CFR 1 26 USC 194 26 USC 7805 No NPRM 12/00/2009 REG-133283-08 Drafting attorney: Jennifer C. Bernardini (202) 622-3110 Reviewing attorney: Brenda M. Stewart (202) 622-3110 Treasury attorney: John Parcell (202) 622-2578 CC: PSI Undetermined Undetermined No No No No Jennifer Bernardini C. 1545 Internal Revenue Service IRS 202 317-6853 855 591-7868 jennifer.c.bernardini@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5114C, Washington DC 20224