No change memo

OFFICE OF THE CHIEF COUNSEL

DEPARTMENT OF THE TREASURY

INTERNAL REVENUE SERVICE

WASHINGTON, D.C. 20224

July 30, 2009

CC:INTL:BR5:AJMARRA

REG-120509-06

MEMORANDUM FOR IRS REPORTS CLEARANCE OFFICER OP:FS:FP

FROM: Anthony J. Marra

CC:INTL:BR5

SUBJECT: Final Regulations Relating to the Determination of Interest Expense Deduction for Foreign Corporations

The collection of information contained in these final regulations were submitted to the

Office of Management and Budget in a notice of proposed rulemaking (REG-120509-

06) and approved under control number 1545-2030.

Written comments responding to the notice were received and no requests to speak at a

public hearing were received and no hearing was held. The final regulations adopt the

proposed regulations with no substantive change. There is no change in the paperwork

burden.

Attachment