guage to Amend IRC §§ 937(bX2) and 865(1)(3) "*1 -2- EFTA00301261 WINSTON & STRAWN LLP Pews N. Hicbcrt To: From: Date: Re: North America Europe Asia 1700 K Street, N.W. Washington, D.C. 20006-3817 T: +1 F: +1 wvAv.winston.00m The Honorable Michael F. Mundaca Assistant Secretary of the Treas