1545-BI31 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Modification to Consolidated Return Regulation Permitting an Election to Treat a Liquidation of a Target, Followed by a Recontribution to a New Target, as a Cross-Chain Reorganization Substantive, Nonsignificant First Time Published in The Unified Agenda Proposed Rule Stage No Undetermined 26 CFR 1.1502-13 26 USC 7805 26 USC 1502 No NPRM 12/00/2009 REG-139068-08 Drafting attorney: Mary W. Lyons (202) 622-7056 Reviewing attorney: Kenneth E. Cohen (202) 622-3494 Treasury attorney: Donald Bakke (202) 622-0865 CC: CORP No None No No No No Mary Lyons W. 1545 Internal Revenue Service IRS 202 622-3860 202 622-6298 mary.w.lyons@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224