1545-BR93 202510 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Promulgation of Rules

Currently, 26 CFR 601.601, entitled "Rules and Regulations," is a part of the Statement of Procedural Rules (26 CFR Part 601) that describes the formulation and publication of various types of Internal Revenue rules, including regulations. This section will be updated to discuss current procedures for promulgating rules, including updated procedures for holding public hearings on notices of proposed rulemaking (NPRM).

]]> Substantive, Nonsignificant First Time Published in The Unified Agenda Final Rule Stage No No Not subject to, not significant 26 CFR 601.601 26 U.S.C. 7805 5 U.S.C. 552 5 U.S.C. 553 5 U.S.C. 7213 No Final Action 11/00/2026 REG-117804-25 Drafting attorney: Han Huang, (202) 317-5096 Reviewing attorney: Melissa Henkel, (202) 317-5146 Treasury attorney: Unknown CC: PA Note: Karen Wozniak is working on a related project (REG-111275-25) to update the remainder of 26 CFR Part 601. No None No No No No Han Huang Senior Counsel 1545 Internal Revenue Service IRS 202 317-6844 han.huang@irscounsel.treas.gov 1111 Constitution Avenue, NW, Room 5046 W, Washington DC 20224