1545-BK78 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 Section 280A Deduction Limitation Regulations Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No Undetermined Not Yet Determined 26 USC 280A 26 USC 7805 No NPRM 12/00/2014 REG-126430-11 Drafting attorney: Christopher W. Call (202) 317-7007 Reviewing attorney: W. Thomas McElroy, Jr. (202) 317-7007 CC:ITA Undetermined Businesses Undetermined No No No Christopher Call W. 1545 Internal Revenue Service IRS 202 317-4664 202 317-4645 christopher.w.call@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 4138, Washington DC 20224