1545-BI48 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Certain Changes in Percentage Ownership Attributable to Fluctuations in Value Substantive, Nonsignificant First Time Published in The Unified Agenda Proposed Rule Stage No Undetermined 26 CFR 1.382-2T(l) 26 USC 382(l)(3)(C) 26 USC 382(m) 26 USC 7805 No NPRM 06/00/2009 REG-136644-08 Drafting attorney: Keith E. Stanley (202) 622-7750 Reviewing attorney: Mark S. Jennings (202) 622-7750 Treasury attorney: Donald Bakke (202) 622-0865 CC: CORP No No None No No No No Keith Stanley E. 1545 Internal Revenue Service IRS 202 622-7750 202 622-7555 keith.e.stanley@irscounsel.treas.gov Room 5422, 1111 Constitution Avenue NW., Washington DC 20224