1545-BI37 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Capitalization and Inclusion in Inventory of Certain Costs Substantive, Nonsignificant First Time Published in The Unified Agenda Prerule Stage No Undetermined 26 CFR 1.263A-2 26 CFR 1.263A-3 26 USC 263A 26 USC 7805 No ANPRM 06/00/2009 REG-144978-08 Drafting attorney: Kari L. Fisher (202) 622-6876 Reviewing attorney: Martin Scully (202) 622-8066 Treasury attorney: Eric Lucas (202) 622-0869 CC: ITA No No None No No No No Kari Fisher L. 1545 Internal Revenue Service IRS 202 622-6876 202 622-0735 kari.l.fisher@irscounsel.treas.gov Room 4139, 1111 Constitution Avenue NW., Washington DC 20224