1545-BI58 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Regulations Governing Joint Returns After Death by a Surviving Spouse Substantive, Nonsignificant First Time Published in The Unified Agenda Proposed Rule Stage No Undetermined 26 CFR 1 26 USC 7805 No NPRM 07/00/2009 REG-105123-09 Drafting attorney: Grace H. Kim (202) 622-4940 Reviewing attorney: Lawrence E. Mack (202) 622-4940 CC: PA: Branch 2 No None No No No No Grace Kim H. 1545 Internal Revenue Service IRS 202 622-4940 202 622-1585 grace.h.kim@irscounsel.treas.gov Room 5560, 1111 Constitution Avenue NW., Washington DC 20224