1545-BI35 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Definition of Dependent Under Section 152 Substantive, Nonsignificant First Time Published in The Unified Agenda Proposed Rule Stage Undetermined Undetermined 26 CFR 1.151-1 (Revised) 26 CFR 1.151-2 (Revised) 26 CFR 1.151-3 (Revised) 26 CFR 1.151-4 (Revised) 26 CFR 1.152-0 (New) 26 CFR 1.152-1 (Revised) 26 CFR 1.152-2 (Revised) 26 CFR 1.152-3 (Revised) 26 CFR 1.152-5 (New) 26 CFR 1.152-6 (New) 26 CFR 301.6109-3 (Revised) 26 USC 151 26 USC 152 26 USC 6109 26 USC 7805 No NPRM 06/00/2009 REG-137604-07 Drafting attorney: Christina M. Glendening (202) 622-4920 Reviewing attorney: Donna J. Welsh (202) 622-4920 Treasury attorney: Eric San Juan (202) 622-1776 CC: ITA No No None No No No No Christina Glendening M. 1545 Internal Revenue Service IRS 202 317-4746 855 576-2339 christina.m.glendening@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 4522, Washington DC 20224