1545-BI48 201410 The Regulatory Plan and the 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 Previously Published in The Unified Agenda Long-Term Actions No Undetermined 26 CFR 1.382-2T(l) 26 USC 382(l)(3)(C) 26 USC 382(m) 26 USC 7805 No NPRM 12/00/2015 REG-136644-08 Drafting attorney: Stephen R. Cleary (202) 317-5353 Reviewing attorney: Mark S. Jennings (202) 317-5355 Treasury attorney: Krishna Vallabhaneni (202) 622-0835 CC: CORP No No None No No No No Stephen Cleary R. 1545 Internal Revenue Service IRS 202 317-6847 855 561-0925 stephen.r.cleary@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5423, Washington DC 20224