1545-BK15 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 Nonrecognition of Gain or Loss on Disposition of Installment Obligations Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No Undetermined 26 CFR 1.453B-9 26 USC 453B 26 USC 7805 No NPRM 12/00/2014 REG-109187-11 Drafting attorney: Arvind Ravichandran (202) 317-4718 Reviewing attorney: Michael J. Montemurro (202) 317-4718 CC:ITA No No None No No No No Shareen Pflanz 1545 Internal Revenue Service IRS 202 317-7006 202 317-4743 shareen.s.pflanz@irscounsel.treas.gov 1111 Constitution Avenue NW, Washington DC 20224