1545-BK65 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 Failure to File Gain Recognition Agreements Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No No 26 CFR 1.367(a)-8 26 USC 7805 26 USC 0367 26 USC 6038B No NPRM 12/00/2014 REG-140649-11 Drafting attorney: Shane M. McCarrick (202) 317-6937 Reviewing attorney: Jason Smyczek (202) 317-6937 Treasury attorney: Brenda Zent (202) 622-6894 CC:INTL No None No No No No Andrew Wigmore 1545 Internal Revenue Service IRS 202 317-6937 202 317-4922 andrew.l.wigmore@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224